According to the another aspect of the invention, a magnetoresistance effect element having a magnetoresistance effect film which includes a crystal growth controlling layer as one of films therein, characterized in that a roughness along a boundary between films overlying said crystal growth controlling layer is smaller than a roughness along a boundary between films underlying said crystal growth controlling layer is provided. According to the another aspect of the invention, a magnetoresistance effect element comprising a free layer, pinned layer and a non-magnetic intermediate layer interposed between said free layer and pinned layer, characterized in further comprising a metal barrier layer provided adjacent to said first magnetic layer, and an electron reflecting layer located adjacent to said metal barrier layer and containing at least one selected from oxides, nitrides, carbides, fluorides, chlorides, sulfides and borides is also provided.