  We theoretically investigate spin dependent transport in ferromagnetic/normal
metal/ferromagnetic single electron transistors by applying master equation
calculations using a two dimensional space of states involving spin and charge
degrees of freedom. When the magnetizations of ferromagnetic leads are in
anti-parallel alignment, the spins accumulate in the island and a difference of
chemical potentials of the two spins is built up. This shift in chemical
potential acts as charge offset in the island and alternates the gate
dependence of spin current. Taking advantage of this effect, one can control
the polarization of current up to the polarization of lead by tuning gate
voltages.
