According to one embodiment, an information recording and reproducing device includes a first layer, a second layer and a recording layer. The recording layer is provided between the first and second layers and is capable of reversibly transitioning between a first state and a second state with a resistance higher than in the first state. One of the first and second layers includes a resistivity distribution layer perpendicular to a stacking direction of the first and second layers, and the recording layer. The resistivity distribution layer includes a low and a high resistivity portion. Resistivity of the high resistivity portion is higher than resistivity of the low resistivity portion. The low resistivity portion contains a transition element identical to a transition element contained in the high resistivity portion.