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We study theoretically the anisotropic magneto-Peltier effect, which was recently demonstrated experimentally. A first-principles-based Boltzmann transport approach including the spin-orbit interaction shows that Ni has a larger anisotropy of the Peltier coefficient () than Fe, consistent with experiments. It is clarified that spin-flip electron transitions due to the spin-orbit interaction are the key in the mechanism of the large anisotropic magneto-Peltier effect. Using our method, we further predict several ferromagnetic metals with much larger than that of Ni.

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