An improved magnetoresistive memory device has a reduced distance between
the magnetic memory element and a conductive memory line used for writing
to the magnetic memory element. The reduced distance is facilitated by
forming the improved magnetoresistive memory device according to a method
that includes forming a mask over the magnetoresistive memory element and
forming an insulating layer over the mask layer, then removing portions
of the insulating layer using a planarization process. A conductive via
can then be formed in the mask layer, for example using a damascene
process. The conductive memory line can then be formed over the mask
layer and conductive via.