Provided is a storage cell that makes it possible to improve TMR characteristics, a storage device and a magnetic head that include the storage cell. The storage cell includes a layer structure including a storage layer in which a direction of magnetization is varied in correspondence with information, a magnetization pinned layer having 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. Carbon is inserted in the intermediate layer, and feeding a current in a laminating direction of the layer structure allows the direction of magnetization in the storage layer to be varied, to allow information to be recorded in the storage layer.