  We study the relation between tunnel magnetoresistance (TMR) and interfacial
electronic states modified by magnetic impurities introduced at the interface
of the ferromagnetic tunnel junctions, by making use of the periodic Anderson
model and the linear response theory. It is indicated that the TMR ratio is
strongly reduced depending on the position of the $d$-levels of impurities,
based on reduction in the spin-dependent $s$-electron tunneling in the majority
spin state. The results are compared with experimental results for Cr-dusted
ferromagnetic tunnel junctions, and also with results for metallic multilayers
for which similar reduction in giant magnetoresistance has been reported.
