Magnatoresistive structure and method for forming the same

A method for forming a magnetoresistive structure, comprising:

• providing a substrate with a back surface and a front surface having a step portion;
• blanketly forming a stacked structure on the front surface of the substrate, wherein the stacked structure has a magnetoresistive layer, a conductive cap layer and a dielectric hard mask layer;
• etching the dielectric hard mask layer to form an etched dielectric hard mask layer;
• etching the conductive cap layer and the magnetoresistive layer using the etched dielectric hard mask layer as a mask to form an etched stacked structure, wherein the etched stacked structure has an etched magnetoresistive layer in direct contact with the step portion, an etched conductive cap layer and an etched dielectric hard mask layer, wherein each of the etched magnetoresistive layer, the etched conductive cap layer and the etched dielectric hard mask layer has a first horizontal portion, a non-horizontal portion not parallel to the back surface and a second horizontal portion and spans across the step portion;
• and
• forming a passivation layer covering all of the etched magnetoresistive layer, the etched conductive cap layer and the etched dielectric hard mask layer.