The pseudo spin valve with a structure of Tl/CoFe(t $AA$)/Cu(30 $AA$)/NiFe(50 $AA$)/Ta, showing giant magnetoresistance properties by utilizing coercivity difference between only two soft ferromagnetic layers were produced by d.c UHV magnetron sputtering system. In pseudo spin valve Ta/CoFe/Cu/NiFe/Ta, the magnetic and magnetoresistance properties with change of CoFe thickness were investigated. When the thickness of CoFe was 60 $AA$, a typical MR curve of pseudo spin valve structure was obtained, showing MR ratio of 3.8 cio and the coercivity difference of 27.4 Oe with a sharp change of hard layer switching. When the CoFe thickness was varied from 20 to 100 $AA$, coercivity difference between two layers was increased to 40 $AA$. and decreased to 100 $AA$ gradually. It is thought the change in coercivity of hard layer was due to the crystallinity and magnetostriction of thin CoFe layer. In order to improve the MR property in CoFe/Cu/NiFe trier layer structure, CoFe layer with change of 2-20 $AA$ thick was inserted between Cu and NiFe. When the thickness of CoFe was 10 $AA$, MR ratio was 6.7％, showing excellent MR property. This indicates 50 ％ higher than that of CoFe/Cu/NiFe pseudo spin valve.