A magnetoresistive random access memory (MRAM) structure, including a substrate and multiple MRAM cells on the substrate, wherein the MRAM cells are arranged in a memory region adjacent to a logic region. An ultra low-k (ULK) layer covers the MRAM cells, wherein the surface portion of ultra low-k layer is doped with fluorine, and dents are formed on the surface of ultra low-k layer at the boundaries between the memory region and the logic region.