Magnetic properties were investigated for Si/SiO$_2$/NiFe(300 )/A1$_2$O$_3$(t)/Co(200 ) junction related with the parameters of $Al_2$O$_3$. Insulating $Al_2$O$_3$ layer was formed by depositing a 5~40 thick Al layer, followed by a 90~120s RF plasma oxidation in an $O_2$ atmosphere. Magnetoresistance was not observed for tunnel junction with 5~10 thick Al layer, but magnetoresistance was observed large for tunnel junction with 15~40 thick Al layer. Oxidation time did not largely influence magnetoresistance. Tunnel magnetoresistance effect depended on magnetization behavior of two ferromagnetic layers. Tunneling junction was confirmed through nonlinear I-V curve. In this work, tunneling magnetoresistance(TMR) up to 30 % was observed. This apparent TMR is an artifact of the nonuniform current flow over the junction in the cross geometry of the electrodes.