Magneto-resistive film, and memory using the same

A magnetoresistive film having a relatively large magnetoresistive effect includes a ferrimagnetic layer, a magnetic layer, and a tunneling barrier layer disposed between the ferrimagnetic layer and the magnetic layer, the ferrimagnetic layer whose major composition including a rare earth metal and a transition metal, the magnetoresistive film includingoxidized are rare earth metal that exists near an interface between the ferrimagnetic layer and the tunneling barrier layer.