The present invention aims to provide an excellent exchange coupling thin film consisting of a completely novel material other than FeMn or NiMn and having excellent corrosion resistance and high resistivity, and a magnetoresistive element and a magnetic head each of which include the exchange coupling thin film. The exchange coupling thin film includes an antiferromagnetic film mainly composed of a crystal phase of a body-centered cubic structure and containing Cr and element M where element M contains at least one element of the 3B group elements in the Periodic Table, or Al, Ga or In, and a ferromagnetic film containing at least one of Fe, Ne, and Co, both films being laminated in contact with each other, wherein magnetic exchange coupling is generated in the interface between the antiferromagnetic film and the ferromagnetic film.