A memory cell with a composite top electrode is provided. A bottom electrode is disposed over a substrate. A switching dielectric having a variable resistance is disposed over the bottom electrode. A capping layer is disposed over the switching dielectric. A composite top electrode is disposed over and abutting the capping layer. The composite top electrode comprises a tantalum nitride (TaN) layer and a titanium nitride (TiN) film disposed directly on the tantalum nitride layer. By having the disclosed composite top electrode, an interfacial oxidized layer is eliminated or less formed when exposing the composite top electrode for top electrode via formation, thereby improving RC properties between the top electrode and the top electrode via. A method for manufacturing the memory cell is also provided.