Spin accumulation around a domain wall within a ferromagnetic nano-wire under a finite current is investigated. Equations of motion for the total magnetic moment and the spin accumulation are derived to study dynamics of the slowly varying fields. It is shown that the spin accumulation produces extra resistance as is common with the giant magnetoresistance. The excess resistance decreases as a function of the ratio of the wall width to the spin diffusion length and agrees well with recent experiments.
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