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In this work it is shown that in magnetic heterostructure with the structural inversion symmetry due to the presence of the Rashba e ective eld responsible for the e ects of spin orbit scattering, the spin dynamics in the magnetic layer is described by a modi ed system of coupled equations for the exchange-coupled localized spins and spin accumulation. As a result, this system is reduced to an e ective Landau Lifshitz equation for the total magnetization with the additional torques which act similarly to the spin transfer torque in magnetic tunnel junction. Based on these equations, we calculated numerically the eld dependences of the switching current density for the di erent magnetization geometries, in particular for that was used in work of Miron et al., which are in a good agreement with the experimental results for the reasonable tting parameters.

Magnetization processes in bulk tiny magnets were investigated rather in detail [1], super-thing particles, however, need a special investigation. First, the tendency of magnetization alignment along the opposite particle sides creates different rest magnetization configurations and corresponding different modes of the magnetization reversal [2]. The delay of magnetization reversal by lateral particle sides leads to the additional Barkhausen 8witching steps on the magnetization hysteresis loop for some magnetic parameters and particle sizes. Second, the thermal fluctuations have become important for the switching processes in superthin particles [3].