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.