We report on the optical characterization of non-magnetic metal/ferromagnetic (Co20Fe60B20)/MgO
heterostructures and interfaces by using mid infrared spectroscopic ellipsometry at room
temperature. We extracted for the mid-infrared range the dielectric function of Co20Fe60B20, that
is lacking in literature, from a multisample analysis.
From the optical modeling of the heterostructures we detected and determined the dielectric tensor properties of a two-dimensional
electron gas (2DEG) forming at the non-magnetic metal and the CoFeB interface.
These properties comprise independent Drude parameters for the in-plane and out-of plane tensor components, with the latter
having an epsilon-near-zero frequency within our working spectral range. A feature assigned to spin-orbit coupling (SOC) is identified.
Furthermore, it is found that both, the interfacial properties, 2DEG Drude parameters and SOC strength,
and the apparent dielectric function of the MgO layer depend on the type of the underlying nonmagnetic metal,
namely, Pt, W, or Cu.
The results reported here should be useful in tailoring novel phenomena in such types of heterostructures by assessing their optical 
response noninvasively, complementing existing characterization tools such as angle-resolved photoemission spectroscopy, and those related to electron/spin transport.