A magnetoresistance device having a relatively high magnetoresistance ratio enables scale-down and low-current driving, and reduces deterioration of recording storage performance. The magnetoresistance device includes a substrate and a multi-layer film having a first magnetic layer, a second magnetic layer, a non-magnetic layer, a third magnetic layer and a fourth magnetic layer which are superposed on the substrate in this order. The first magnetic layer is exchange-coupled with the second magnetic layer, and the third magnetic layer is exchange coupled with the fourth magnetic layer. The first magnetic layer and the fourth magnetic layer have a magnetic anisotropy in the film-plane normal direction.