Embodiments of the present disclosure relate to a cobalt-boron (CoB) layer for magnetic recording devices, memory devices, and storage devices. In one or more embodiments, the CoB layer is part of a spin-orbit torque (SOT) device. In one or more embodiments, the SOT device is part of an SOT based sensor, an SOT based writer, a memory device (such as a magnetoresistive random-access memory (MRAM) device), and/or a storage device (such as a hard disk drive (HDD) or a tape drive). In one embodiment, an SOT device includes a seed layer, and a cap layer spaced from the seed layer. The SOT device includes a spin-orbit torque (SOT) layer, and a nano layer (NL) between the seed layer and the cap layer. The SOT device includes a cobalt-boron (CoB) layer between the seed layer and the cap layer, and the CoB layer is ferromagnetic.