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Magnetic shape memory alloys are under intensive investigation due to their unusual physical properties, such as magnetic shape memory effect, magnetic field induced superelasticity, direct and inverse magnetocaloric effect etc., promising for novel applications. One of the intriguing properties of these materials in a single phase state is a giant magnetoresistance. Here we report the remarkable results about the magnetoresistive properties of epitaxial films of Ni52.3Mn26.8Ga20.9 magnetic shape memory alloy in the temperature range of 100–370 K, well below the martensitic transformation temperature. It was found that the formation of non-collinear magnetic structure due to a nanotwinning of the film results in electron scattering on such a structure and noticeable negative magnetoresistance in the entire investigated temperature range.

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