| CPC H10N 52/01 (2023.02) [H10B 61/00 (2023.02); H10N 52/00 (2023.02); H10N 52/80 (2023.02)] | 5 Claims |

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1. A semiconductor device, comprising:
a magnetic tunneling junction (MTJ) on a substrate;
a first spin orbit torque (SOT) layer on the MTJ;
a spacer adjacent to and directly contacting the MTJ and the first SOT layer, wherein top surfaces of the spacer and the first SOT layer are coplanar and a bottom surface of the spacer is lower than a bottom surface of the MTJ; and
a second SOT layer on the first SOT layer, wherein the first SOT layer and the second SOT layer are made of same material.
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