Abstract
The spin-dependent interface resistance due to electron reflections and refractions at an interface potential step between ferromagnetic and nonmagnetic metals and due to impurities located at the interface is calculated within the Landauer approach for a current perpendicular to the interface. We show that experimental values of the interface resistance in Co/Ag and Co/Cu multilayers can be accounted for by assuming reasonable values of the potential steps and impurity concentrations.

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