Magnetic random access memory and method for manufacturing the same

A magnetic random access memory comprising:

• a substrate;
• a magnetoresistance element being formed at an upper surface side of said substrate, having a spontaneous magnetization invertible in parallel or antiparallel with a first direction and being different in resistance according to the direction of said spontaneous magnetization;
• and
• a wiring which extends in a second direction substantially perpendicular to said first direction and is used for making an electric current flow to generate a magnetic field to be applied to said magnetoresistance element,
• wherein said wiring is formed so as to pass through a first position not overlapping said magnetoresistance element when viewed from the upper surface side of said substrate and a second position being above said magnetoresistance element, and
• wherein said first position is closer to said substrate than said second position.