Current-perpendicular-to-plane electronic transport properties and magnetoresistance of amorphous Co40Fe40B20/SiO2/Si heterostructures are investigated systematically. A backward diode-like rectifying behavior was observed due to the formation of a Schottky barrier between Co40Fe40B20 and Si. The junction resistance shows a metal-insulator transition with decreasing temperature in both the forward and reverse ranges. A large positive magnetoresistance (MR) of ∼2300% appears at 200 K. The positive MR can be attributed to the magnetic-field-controlled impact ionization process of carriers. MR shows a temperature-peak-type character under a constant bias current, which is related to the spin-dependent barrier in the Si near the interface. © CopyrightEPLA, 2016.