The present disclosure provides a semiconductor structure, including an Nth metal layer, a bottom electrode over the Nth metal layer, a magnetic tunneling junction (MTJ) over the bottom electrode, a top electrode over the MTJ, and an (N+M)th metal layer over the Nth metal layer. N and M are positive integers. The (N+M)th metal layer surrounds a portion of a sidewall of the top electrode. A manufacturing method of forming the semiconductor structure is also provided.