Semiconductor device and manufacturing method of the same

A manufacturing method of a semiconductor device, comprising:

• providing a semiconductor substrate having a main surface;
• forming a magnetoresistive element that is located over the main surface of the semiconductor substrate and includes a pin layer, a tunnel insulating layer, and a free layer;
• forming a first insulating layer so as to cover the magnetoresistive element;
• removing the first insulating layer by an amount corresponding to a predetermined thickness to expose a top surface and an upper side surface of the magnetoresistive element from the first insulating layer;
• forming a second insulating layer so as to cover the top surface and the upper side surface of the magnetoresistive element exposed from the first insulating layer;
• forming a sidewall insulating layer in contact with the upper side surface of the magnetoresistive element from the second insulating layer by etching the second insulating layer until the top surface of the magnetoresistive element is exposed;
• and
• forming a conductive layer so as to contact the top surface of the magnetoresistive element exposed from the sidewall insulating layer.