A magnetoresistance device has a channel extending between first and second ends in a first direction comprising non-ferromagnetic semiconducting material, such as silicon, a plurality of leads connected to and spaced apart along the channel, a gate structure for applying an electric field to the channel in a second direction which is substantially perpendicular to the first direction so as to form an inversion layer in the channel and a face which lies substantially in a plane defined by the first and second directions and which is configured such that an edge of the channel runs along the face.