Semiconductor element and manufacturing method thereof

The invention discloses a semiconductor element and a manufacturing method thereof. The method for manufacturing the semiconductor element mainly comprises the following steps of: firstly, forming a magnetic tunneling junction (MTJ) on a substrate; forming a liner layer on the MTJ, removing a part of the liner layer to form an opening to expose the MTJ, and then forming a conductive layer in the opening, wherein the upper surface of the conductive layer is flush with the upper surface of the liner layer. 本发明公开一种半导体元件及其制作方法，该制作半导体元件的方法主要先形成一磁性隧穿接面(magnetic tunneling junction,MTJ)于一基底上，然后形成一衬垫层于该MTJ上，去除部分衬垫层以形成一开口暴露该MTJ，之后再形成一导电层于开口内，其中导电层上表面切齐衬垫层上表面。