It has been reported in experiments that capping layers which enhance the perpendicular magnetic anisotropy (PMA) of magnetic tunnel junctions (MTJs) induce great impact on the tunnel magnetoresistance (TMR). To explore the essential influence caused by capping layers, we carry out ab initio calculations on TMR in the X(001)|CoFe(001)|MgO(001)|CoFe(001)|X(001) MTJ, where X represents the capping layer material which can be tungsten, tantalum or hafnium. We report TMR in different MTJs and demonstrate that tungsten is an ideal candidate for a giant TMR ratio. The transmission spectrum in Brillouin zone is presented. It can be seen that in the parallel condition of MTJ, sharp transmission peaks appear in the minority-spin channel. This phenomenon is attributed to the resonant tunnel transmission effect and we explained it by the layer-resolved density of states (DOS). In order to explore transport properties in MTJs, the density of scattering states (DOSS) was studied from the point of band symmetry. It has been found that CoFe|tungsten interface blocks scattering states transmission in the anti-parallel condition. This work reports TMR and transport properties in MTJs with different capping layers, and proves that tungsten is a proper capping layer material, which would benefit the design and optimization of MTJs.Since the discovery of tunnel magnetoresistance (TMR) in the Fe|Ge-oxide|Co trilayer structure, 1 the TMR effect has become the significant principle of non-volatile magnetic random access memory (MRAM). 2 As the basic element of MRAM, magnetic tunnel junction (MTJ) was investigated in detail. 3 Thanks to rapid advances in growth technique of ultra-thin ferromagnetic films, CoFeB|MgO MTJs with high TMR ratio have been achieved 4-7 as predicted by ab initio calculations. 8 Recently, based on MTJs with high TMR and the spin transfer torque effect, the spin-transfer-torque MRAM (STT-MRAM) is achieved with merits of high density and low power consumption. 9 _______________________________________ a) Electronic