In the NaCl-type cerium, neodymium, and samarium compounds, the Kerr rotation at low temperatures is very large, compared to small values of common magnetic materials, such as Fe, Co, FeCo, and so on. A Kerr rotation of 14° in the infrared range was observed in CeSb compounds at a temperature of 2 K under a large applied field of 5 T. It is puzzling that the reflectivity in the region has a minimum of 25%, instead of zero. Although a 90° Kerr rotation was observed in the same materials, it was argued to be due to a surface state on the peculiar sample, instead of its intrinsic properties. The criteria for the 90° Kerr rotation were studied theoretically that the absorption part of the dielectric tensor is equal to zero, i.e., «xx 9 5«xy 8 50. In addition, the component «xx 8 must be confined between max$u«xy 9 u,12u«xy 9 u% and 1. The simultaneous fulfillment of these requirements imposes several limitations on the elements of the dielectric tensor, and then seriously reduces the number of magnetic compounds that can exhibit the Kerr angle of 90°. In fact, the limitations hold only for single thick homogeneous media. Magnetic layered structures are generally free from these limitations and much easier to obtain 90° Kerr rotation, since in this case reflection from the interfaces is of importance. In this consideration, Uspenskii and Harmon made numerical analysis on magnetic semiconductor/metal structure and found the 90° Kerr rotation in some structures, such as EuS ~EuO, CoCr2S4, and so on!/Ag~Cu and Au!. However, above single-crystalline homogeneous materials or layered structures are hard to make and do not have prerequisite for magneto-optical ~MO! storage materials. So it is simple to wonder whether there is any practical MO structure to realize large Kerr rotation in the visible range. The magneto-optical Kerr effect ~MOKE! has been studied in more general MO/ insulator ~IS! multilayers and layered structures, such as Fe/ alumina ~amorphous!, TbFe/SiO, and so on. For example, a Kerr rotation of as large as 20° was attained in Fe/alumina ~amorphous!. The MOKE enhancement is attributed to the optical interference. Although the sandwich structure of IS/ MO/IS was commonly used, up to date, no one has figured out the huge Kerr rotation of 90°. In this work we have made numerical calculations on the MOKE of the IS/MO/IS sandwiches on substrates of single crystal Si, employing a combination of SiN~5Si3N4! and TbFeCo~5Tb27Fe62Co11!. In