Using the electron scattering theory, we obtain analytic expressions for anisotropic magnetoresistance (AMR) ratios for ferromagnets with a crystal field of tetragonal symmetry. Here, a tetragonal distortion exists in the [001] direction, the magnetization {\mbox{\boldmathM}} lies in the (001) plane, and the current {\mbox{\boldmathI}} flows in the [100], [010], or [001] direction. When the {\mbox{\boldmathI}} direction is denoted by , we obtain the AMR ratio as ${\rm AMR}^i (\phi_i)= C_0^i + C_2^i \cos 2\phi_i + C_4^i \cos 4 \phi_i \ldots = \sum_{j=0,2,4,\ldots} C_j^i \cos j\phi_ii=[100][110][001]\phi_{[100]} = \phi_{[001]}=\phi\phi_{[110]}=\phi’\phi\phi’$) is the relative angle between {\mbox{\boldmathM}} and the () direction, and is a coefficient composed of a spin–orbit coupling constant, an exchange field, the crystal field, and resistivities. We elucidate the origin of and the features of . In addition, we obtain the relation , which was experimentally observed for Ni, under a certain condition. We also qualitatively explain the experimental results of , , , and at 293 K for Ni.

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