Structure and method for mram devices having spacer element

A semiconductor device, comprising:

• a bottom electrode plate;
• a first magnetic tunneling junction (MTJ) element on the bottom electrode plate;
• a top electrode plate over the MTJ element;
• a first spacer layer abutting sidewalls of the first MTJ element, the bottom electrode plate, and the top electrode plate, wherein the first spacer layer includes silicon, nitrogen, and is at least one of carbon or boron;
• and
• a second spacer layer on the first spacer layer, wherein the second spacer layer is at least one of silicon, oxygen, and at least one of fluorine or carbon.

A method, comprising:

• providing a structure have a bottom electrode material layer, a magnetic tunnel junction (MTJ) stack, and a top electrode material layer;
• forming a masking element over the structure;
• etching the bottom electrode material layer, the MTJ stack and the top electrode material layer to form a plurality of MTJ elements;
• depositing a conformal layer of a nitride material on the plurality of MTJ elements;
• etching the conformal layer of nitride material to form first spacer elements on sidewalls of the plurality of MTJ elements;
• and
• depositing a layer of low-k oxide material comprising silicon, oxygen and at least one dopant over the first spacer elements and interposing the plurality of MTJ elements.