A magnetic logic unit (MLU) cell includes a first magnetic tunnel junction and a second magnetic tunnel junction, each magnetic tunnel junction including a first magnetic layer having a first magnetization, a second magnetic layer having a second magnetization, and a tunnel barrier layer between the first and second layer. A field line for passing a field current such as to generate an external magnetic field is adapted to switch the first magnetization. The first magnetic layer is arranged such that the magnetic tunnel junction magnetization varies linearly with the generated external magnetic field. An MLU amplifier includes a plurality of the MLU cells. The MLU amplifier has large gains, extended cut off frequencies and improved linearity.