A memory cell with an etch stop layer is provided. The memory cell comprises a bottom electrode disposed over a substrate. A switching dielectric is disposed over the bottom electrode and having a variable resistance. A top electrode is disposed over the switching dielectric. A sidewall spacer layer extends upwardly along sidewalls of the bottom electrode, the switching dielectric, and the top electrode. A lower etch stop layer is disposed over the lower dielectric layer and lining an outer sidewall of the sidewall spacer layer. The lower etch stop layer is made of a material different from the sidewall spacer layer and protects the top electrode from damaging during manufacturing processes.