An Fe—Co—Al alloy magnetic thin film contains, in terms of atomic ratio, 20% to 30% Co and 1.5% to 2.5% Al. The Fe—Co—Al alloy magnetic thin film has a crystallographic orientation such that the (100) plane is parallel to a substrate surface and the <100> direction is perpendicular to the substrate surface. The Fe—Co—Al alloy magnetic thin film has good magnetic properties, that is, a magnetization of 1440 emu/cc or more, a coercive force of less than 100 Oe, a damping factor of less than 0.01, and an FMR linewidth ΔH at 30 GHz of less than 70 Oe.

A stacked structure is positioned on a nonmagnetic metal layer. The stacked structure includes a ferromagnetic layer and an intermediate layer interposed between the nonmagnetic metal layer and the ferromagnetic layer. The intermediate layer includes a NiAlX alloy layer represented by Formula (1): Ni.sub.γ1Al.sub.γ2X.sub.γ3 . . . (1), [X indicates one or more elements selected from the group consisting of Si, Sc, Ti, Cr, Mn, Fe, Co, Cu, Zr, Nb, and Ta, and satisfies an expression of 0<γ<0.5 in a case of γ=γ3/(γ1+γ2+γ3)].

A stacked structure is positioned on a nonmagnetic metal layer. The stacked structure includes a ferromagnetic layer and an intermediate layer interposed between the nonmagnetic metal layer and the ferromagnetic layer. The intermediate layer includes a NiAlX alloy layer represented by Formula (1): Ni.sub.γ1Al.sub.γ2X.sub.γ3 . . . (1), [X indicates one or more elements selected from the group consisting of Si, Sc, Ti, Cr, Mn, Fe, Co, Cu, Zr, Nb, and Ta, and satisfies an expression of 0<γ<0.5 in a case of γ=γ3/(γ1+γ2+γ3)].

An FeCoAl alloy magnetic thin film contains, in terms of atomic ratio, 20% to 30% Co and 1.5% to 2.5% Al. The FeCoAl alloy magnetic thin film has a crystallographic orientation such that the (100) plane is parallel to a substrate surface and the <100> direction is perpendicular to the substrate surface. The FeCoAl alloy magnetic thin film has good magnetic properties, that is, a magnetization of 1440 emu/cc or more, a coercive force of less than 100 Oe, a damping factor of less than 0.01, and an FMR linewidth H at 30 GHz of less than 70 Oe.

A stacked structure is positioned on a nonmagnetic metal layer. The stacked structure includes a ferromagnetic layer and an intermediate layer interposed between the nonmagnetic metal layer and the ferromagnetic layer. The intermediate layer includes a NiAlX alloy layer represented by Formula (1): Ni.sub.1Al.sub.2X.sub.3 . . . (1), [X indicates one or more elements selected from the group consisting of Si, Sc, Ti, Cr, Mn, Fe, Co, Cu, Zr, Nb, and Ta, and satisfies an expression of 0<<0.5 in a case of =3/(1+2+3)].