Provided is a storage cell that makes it possible to enhance magnetic characteristics of magnetization pinned layer, a storage device and a magnetic head that include the storage cell. The storage cell includes a layer structure including a base layer, a storage layer in which a direction of magnetization is varied in correspondence with information, a magnetization pinned layer that is formed above the base layer and has magnetization that is perpendicular to a film surface and serves as a reference of information stored in the storage layer, and an intermediate layer that is provided between the storage layer and the magnetization pinned layer and is made of a nonmagnetic body. The base layer has a laminated structure of ruthenium and a nonmagnetic body having a face-centered cubic lattice, and the ruthenium is formed at a location adjacent to the magnetization pinned layer.