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Interfacial spin-flip scattering plays an important role in magnetoelectronicdevices. Spin loss at metallic interfaces is usually quantified by matching themagnetoresistance data for multilayers to the Valet-Fert model, while treatingeach interface as a fictitious bulk layer whose thickness is $\delta$ times thespin-diffusion length. By employing the properly generalized circuit theory andthe scattering matrix approaches, we derive the relation of the parameter$\delta$ to the spin-flip transmission and reflection probabilities at anindividual interface. It is found that $\delta$ is proportional to the squareroot of the probability of spin-flip scattering. We calculate the spin-fliptransmission probability for flat and rough Cu/Pd interfaces using theLandauer-B\"uttiker method based on the first-principles electronic structureand find $\delta$ in reasonable agreement with experiment.

Theory of spin loss at metallic interfaces