A magnetic random access memory concerning an example of the present
invention comprises a magneto resistive element, a first insulating layer
which covers side surfaces of the magneto resistive element, a second
insulating layer which is arranged on the first insulating layer and has
a first groove on the magneto resistive element, a write line which fills
the first groove and is connected with the magneto resistive element, and
a third insulating layer which is arranged between the first and second
insulating layers except a bottom portion of the first groove and has an
etching selection ratio with respect to at least the first and second
insulating layers.