  We calculate the current and the spin-torque in small symmetric double tunnel
barrier ferromagnet - superconductor - ferromagnet (F-S-F) systems.
Spin-accumulation on the superconductor governs the transport properties when
the spin-flip relaxation time is longer than the transport dwell time. In the
elastic transport regime, it is demonstrated that the relative change in the
current (spin-torque) for F-S-F systems equals the relative change in the
current (spin-torque) for F-N-F systems upon changing the relative
magnetization direction of the two ferromagnets. This differs from the results
in the inelastic transport regime where spin-accumulation suppresses the
superconducting gap and dramatically changes the magnetoresistance [S.
Takahashi, H. Imamura, and S. Maekawa, Phys. Rev. Lett. 82, 3911 (1999)]. The
experimental relevance of the elastic and inelastic transport regimes,
respectively, as well as the reasons for the change in the transport properties
are discussed.
