a magnetization fixed layer in which a direction of magnetization is substantially fixed in one direction, the magnetization fixed layer having a first stacked body including a first non-magnetic film disposed between a first and second ferromagnetic films, the first and second ferromagnetic film in the first stacked body being ferromagnetically coupled to each other in the first stacked body, the first ferromagnetic film having a second stacked body including a first magnetic film disposed between second magnetic films, the second ferromagnetic film having a third stacked body including a third magnetic film disposed between fourth magnetic films;

a magnetization free layer in which a direction of magnetization varies in response to an external magnetic field, the magnetization free layer having a fourth stacked body including a second non-magnetic film disposed between a third and fourth ferromagnetic films, the third and fourth ferromagnetic films in the fourth stacked body being ferromagnetically coupled to each other in the fourth stacked body the third ferromagnetic film having a fifth stacked body including a fifth magnetic film disposed between sixth magnetic films, the fourth ferromagnetic film having a sixth stacked body including a seventh magnetic film disposed between eighth magnetic films; and

a non-magnetic intermediate layer provided between the magnetization fixed layer and the magnetization free layer, the non-magnetic intermediate layer is thicker than each of the first and second non-magnetic films,

a resistance of the magnetoresistance effect element varying in accordance with a relative angle between the direction of magnetization of the magnetization fixed layer and the direction of magnetization of the magnetization free layer, and

a sense current being flowed to the magnetization fixed layer, the non-magnetic intermediate layer and the magnetization free layer in a direction substantially perpendicular to surfaces of those layers.