We have studied the underlayer thickness and temperature dependences of the current induced effective field in CoFeB|MgO heterostructures with Ta based underlayers. The underlayer thickness at which the effective field saturates is found to be different between the two orthogonal components of the effective field, i.e. the damping-like term tends to saturate at smaller underlayer thickness than the field-like term. For large underlayer thickness films in which the effective field saturates, we find that the temperature significantly influences the size of the effective field. A striking difference is found in the temperature dependence of the two components: the damping-like term decreases whereas the field-like term increases with increasing temperature. Using a simple spin diffusion-spin transfer model, we find that all of these results can be accounted for provided the real and imaginary parts of an effective spin mixing conductance are negative. These results imply that either spin transport in this system is different from conventional metallic interfaces or effects other spin diffusion into the magnetic layer need to be taken account in order to model the system accurately.*Email: hayashi.masamitsu@nims.go.jp 2 Materials and/or interfaces with large spin orbit coupling are attracting considerable interest since they can generate significant amount of spin current or accumulate spins to manipulate magnetic moments 1, 2 . The spin Hall effect 3-5 and current induced spin polarization (i.e. the Rashba-Edelstein effect) are considered to be the major sources that enable spin current generation and spin accumulation, respectively, in ultrathin magnetic heterostructures. The non-equilibrium spins can act on the magnetic moments via spin transfer torque 6, 7 or exchange torque 8-10 to trigger magnetization switching. These torques are termed the "spin orbit torques" which are to be distinguished from the conventional spin transfer torque since the system requires strong spin orbit coupling to generate the spins.The action of spins on the magnetic moments can be evaluated by measuring the "effective magnetic field" which reflects the size and direction of the spin orbit torque. Recently, it has been shown 11-14 that the spin orbit torque also possesses a damping-like torque 6, 7 and a fieldlike torque 15 , analogous to the spin transfer torque in magnetic tunnel junctions [16][17][18][19][20] . In many systems, however, the field-like torque is much larger than the damping-like torque 11,14 , and its direction is pointing opposite to the incoming spin direction of the electrons (assuming the spin source is the spin Hall effect) 11,14, 21 . Moreover, the size and direction of both components of the torque vary depending on the materials and the film structures [11][12][13][14] . Up to date, many of these results cannot be accounted for with existing theories that consider spin transfer and/or exchange torques 22, 23 . It is thus essential to understand the origin of spin orbit torques in order to apply them for p...