This Small Business Innovation Research Phase I project will study a novel specular low magnetic field Giant Magnetoresistive (GMR) composite thin film material which uses a GMR sandwich film and two specular reflecting layers at the outer boundaries. Currently, in layered GMR materials, high GMR ratio is accompanied by a high required driving field. The proposed new GMR material will have the relatively large resistance change of a multilayer GMR film and yet will require low magnetic driving fields to effect the change, as in GMR spin valve films. Candidate electron specular reflecting materials will be explored to test their compatibility with sputtered GMR sandwich films. Annealing techniques for achieving electron specular reflecting outer boundaries will be explored. In Phase I, a prototype material will demonstrate the feasibility of the concept. It will show at least a 20% change in resistance for an applied field of 10 Oe or less