Semiconductor element and manufacturing method thereof

The invention discloses a semiconductor element and a manufacturing method thereof, and the method for manufacturing the semiconductor element comprises the following steps: firstly, forming an intermetallic dielectric layer on a substrate, then forming a metal interconnecting line in the intermetallic dielectric layer, forming a lower electrode layer on the intermetallic dielectric layer, the method includes forming a lower electrode layer on a substrate, forming a free layer on the lower electrode layer, forming an upper electrode layer on the free layer, and patterning the upper electrode layer, the free layer and the lower electrode layer to form a magnetic tunneling junction (MTJ). 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为，首先形成一金属间介电层于一基底上，然后形成一金属内连线于金属间介电层内，形成一下电极层于金属间介电层上，其中下电极层包含一浓度梯度，形成一自由层于下电极层上，形成一上电极层于自由层上，再图案化该上电极层、该自由层以及该下电极层以形成一磁性隧穿接面(magnetic tunneling junction,MTJ)。