A metal-over-metal (MOM) device and the method for manufacturing same is provided. The device has at least one device cell on a first layer comprising a frame piece and a center piece surrounded by the frame piece. The center piece has a cross-shape center portion defining four quadrants of space between the frame and center pieces. The center piece has one or more center fingers each extending from at least one of the four ends thereof within a quadrant. The frame piece also has one or more frame fingers extending therefrom, each being in at least one quadrant and not being overlapped with the center finger in the same quadrant.

 
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> Semiconductor structure comprising a magnetoresistor

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