A method of forming minimally spaced MRAM structures is disclosed. A photolithography technique is employed to define masking patterns, on the sidewalls of which spacers are subsequently formed to reduce the distance between any of the two adjacent masking patterns. A filler material is next used to fill in the space around the masking patterns and to form filler plugs. The masking patterns and the spacers are removed using the filler plugs as a hard mask. Digit and word lines of MRAM structures are subsequently formed.