Semiconductor device and method for fabricating the same

A semiconductor device, comprising:

• a magnetic tunneling junction (MTJ) on a substrate;
• a first spacer on one side of the of the MTJ;
• a second spacer on another side of the MTJ;
• a first metal interconnection on the MTJ;
• a liner adjacent to the first spacer, the second spacer, and the first metal interconnection, wherein the liner directly contacts a sidewall of the first metal interconnection;
• a second metal interconnection under the MTJ, wherein a bottommost tip of a sidewall of the first spacer directly contacts a topmost tip of a sidewall of the second metal interconnection;
• a first inter-metal dielectric (IMD) layer around the liner;
• and
• a second IMD layer around the second metal interconnection, wherein the bottommost tip of the sidewall of the first spacer that directly contacts the topmost tip of the sidewall of the second metal interconnection also directly contacts a topmost tip of a sidewall of the second IMD layer.