A method for fabricating a magnetic tunnel junction cell includes steps of providing a substrate having an active surface, forming a tunnel layer, a fixed layer and a first electrode, forming a U-shaped free layer having a vertical portion substantially perpendicular to the active surface, and forming a second electrode embedded in the U-shaped free layer. The fixed layer lines an inner surface of a through hole substantially perpendicular to the active surface and the first electrode fills the through hole. The tunnel layer may line the inner surface of the through hole or be U-shaped lining an inner surface of the U-shaped free layer. The fixed layer, the tunnel layer and the U-shaped free layer constitute a magnetic tunnel junction.