A magnetoresistive element according to an embodiment includes: a first magnetic layer; a second magnetic layer; a first nonmagnetic layer disposed between the first magnetic layer and the second magnetic layer; and a third magnetic layer disposed between the first magnetic layer and the first nonmagnetic layer, the first magnetic layer containing Mn and at least one of Ge, Ga, or Al, and the third magnetic layer containing Mn2VZ, where V represents vanadium, and Z represents at least one element of Al or Ga.