Embodiments of the present invention provide an accumulation element with high resolving power and high output suitable for magnetic recording and reproducing at high recording density. According to one embodiment, a plurality of spin injection parts and are provided to increase the total amount of spin electrons. The spin accumulation element is composed of a non-magnetic conductor, a first magnetic conductor, a second magnetic conductor, and a third magnetic conductor, each of which are in contact with the non-magnetic conductor through the tunneling junction. An output voltage due to the spin accumulation effect is detected as a potential difference between the non-magnetic conductor and the third magnetic conductor. The first magnetic conductor of the first spin injection part is fixed by a first antiferromagnetic conductor and the second magnetic conductor of the second spin injection part is fixed by a second antiferromagnetic conductor so that their directions of magnetization are anti-parallel to each other.