A manufacturing technology is tested, and the relationships are studied, for the magnetization reversal of one-layer and two-layer memory elements, operating on the principles of magnetic recording and magnetoresistive readout of information. The effect of film thickness on the formation of various magnetic states in one-layer acicular elements is determined. It is demonstrated, that the highest readout signal (up to 1 mv) is generated in using states with non- Elej domain boundaries, different in polarity. The relationship between the properties of the initial films, the geometry and hysteresis characteristics of the two- layer elements, whose application allows to simplify the system of information recording-reading control. Conditions are determined for the stable existence and threshold switching of states, differing by the direction of quasi-closed magnetic flux. A readout signal up to 0.15 mv is implemented.