Abstract: The present invention relates to a method for forming a magnetic layer of magnetic random access memory. In short, the method comprises following steps: providing a substrate; forming metal structures on substrate; forming a stop layer on substrate and mostly conformally covers metal structures; forming a buffer layer which mostly conformally covers stop layer; forming a dielectric layer on buffer layer where thickness of dielectric layer is larger than height of metal structures; planarizing the surface of said dielectric layer; and forming a magnetic layer on dielectric layer. Moreover, some essential key-points of the method are dielectric layer is more sensitive to said stop layer than buffer layer and gap fill ability of dielectric layer is better than gap fill ability of buffer layer.