Giant enhancement of the magneto-optical Kerr effect (MOKE) by surface plasmon polaritons (SPPs) is theoretically shown in a trilayer structure consisting of double-layer dielectrics and a ferromagnetic metal (Al2O3/SiO2/Fe). We calculated the resonant enhancement of the transverse MOKE (TMOKE) and polar MOKE (PMOKE) using the attenuated total reflection (ATR) configuration with the transfer matrix method using a 4 × 4 scattering matrix. At a specific film thickness of the low-index SiO2 layer, where confinement of the SPPs on the Fe surface becomes close to the cutoff condition, the incident light from the Al2O3 couples with the SPPs at the SiO2/Fe boundary most efficiently, resulting in resonant enhancement of the MOKE at an incident angle corresponding to the wave vector of the SPPs. The calculated PMOKE showed orthogonal transformation (90°-rotation) and almost full-orbed deformation (44°-ellipticity) of the polarization, and the TMOKE showed a change in reflectance of about 34 dB upon magnetization reversal.