A magnetoresistance effect device has a fixed ferromagnetism layer, a free ferromagnetism layer, and a barrier layer sandwiched by these ferromagnetic layers. It is constituted so that CoFeB whose amount of addition of boron B (b: atomic %) is 21%≦b≦23% may be used for the free ferromagnetism layer. In the magnetic resistance effect element, a magnetostrictive constant does not change steeply near the magnetostrictive constant zero. A MR ratio is maintained to be high.