Ex parte KUMAGAI et al. - Page 10




          Appeal No. 1999-2839                                                          
          Application 08/824,716                                                        



















          insulating layers formed between the first 1 and second 2                     
          magnetic                                                                      
          metal layers wherein the second insulating layer 8 surrounds the              
          first insulating layer 3, illustrated above by Appellants’                    
          Figure 2.                                                                     




               In comparison, we find that Gallagher’s Figure 4D discloses              
          an  insulating  tunnel  barrier  layer  20'  and  a  surrounding              
          insulating layer 40'.  However, we do not find that Gallagher’s               


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