The invention discloses a multilayer structure for reducing film roughness in magnetic devices, a magnetic tunnel junction and a method for forming the magnetic tunnel junction, wherein the multilayerstructure for reducing film roughness in the magnetic devices comprises components of (a), a first layer which is made of a material with first bond energy and has a first surface, wherein the firstsurface has just deposited first inter-peak roughness; and (b), an upper second layer which is amorphous or nanocrystalline and is made of a material with second bond energy that is higher than the first bond energy so that deposition of the upper second layer leads to re-sputtering of the first layer, thereby obtaining the first layer with a second surface with second inter-peak roughness, wherein the second inter-peak roughness is lower than the just deposited first inter-peak roughness, the upper second layer is formed on the second surface, the upper second layer has a third surface with second inter-peak roughness.