Multi-stage element removal using absorption layers

An MTJ structure and method for providing the same are described. The method may include providing a free layer, a pinned layer, and a nonmagnetic spacer layer between the free layer and the pinned layer. Providing the free layer and/or the pinned layer may include depositing a portion of the desired MTJ layer, depositing a sacrificial layer, annealing the MTJ and sacrificial layer, removing at least a portion of the sacrificial layer, and depositing a remaining portion of the desired MTJ layer. The steps of depositing a sacrificial layer, annealing, and removing the sacrificial layer may be repeated multiple times with process conditions selected for each stage so as to reduce the risk of damage to the underlying MTJ layer. The desired MTJ layer may be the free layer, the pinned layer, or both.