Magnetron sputtering was used to prepare substrate//(Ni80Fe20)60Cr40/[Co90Fe10/Cu] n /Cr superlattices containing permalloy–chromium buffer layer of different thicknesses. To achieve a maximum magnetoresistance of the superlattices, the thickness of their layers has been optimized. The use of the (Ni80Fe20)60Cr40 buffer layer was found to result in the formation a more perfect crystal structure of subsequent layers of the superlattice compared to that of superlattices with the Cr and Co90Fe10 buffer layers. The superlattice with the optimum thickness of the (Ni80Fe20)60Cr40 buffer layer and thin copper layers, the thickness of which is t Cu = 9.5 A, demonstrates the giant magnetoresistance effect equal to 54% at room temperature.