A magnetoresistive element according to an embodiment includes: a first magnetic layer; a second magnetic layer; a first nonmagnetic layer disposed between the first magnetic layer and the second magnetic layer; a third magnetic layer disposed between the first magnetic layer and the first nonmagnetic layer; and a layer having an amorphous structure, the layer containing two or more elements that are contained in the first magnetic layer, the layer being disposed between the first magnetic layer and the third magnetic layer.