  The non-equilibrium spin accumulation in ferromagnetic double barrier
junctions is shown to govern the transport in small structures. Transport
properties of such systems are described by a generalization of the theory of
the Coulomb blockade. The spin accumulation enhances the magnetoresistance. The
transient non-linear transport properties are predicted to provide a unique
experimental evidence of the spin-accumulation in the form of a reversed
current on time scales of the order of the spin-flip relaxation time.
