According to one embodiment, a magnetic recording element includes a stacked body including a first stacked unit and a second stacked unit. The first stacked unit includes a first ferromagnetic layer, a second ferromagnetic layer and a first nonmagnetic layer. Magnetization of the first ferromagnetic layer is substantially fixed in a first direction being perpendicular to a first ferromagnetic layer surface. The second stacked unit includes a third ferromagnetic layer, a fourth ferromagnetic layer and a second nonmagnetic layer. Magnetization of the fourth ferromagnetic layer is substantially fixed in a second direction being perpendicular to a fourth ferromagnetic layer surface. The first direction is opposite to the second direction.