Tunnel magnetoresistance (TuMR) heads are attractive candidates for future high-density recording. To achieve the high areal density, it is necessary for TuMR heads to get lower resistance and higher delta R/R film. A low resistance and high delta R/R tunneling junction film has been developed and used for this study. The resistance area product and delta R/R are 3 Ω·μm2 and 18%, respectively. Reliability that includes lifetime was also studied. We have found TuMR heads can be a promising candidate for 100 Gb/in2 application.