A high density magnetoresistance memory and a manufacturing method thereof are provided. The magnetoresistance memory includes: a memory cell storing information; a conductive line contacting the memory cell to change the magnetization direction of the memory cell by generating a magnetic field; and at least one flux concentrating island (FCI) located between the conductive line and the memory cell for concentrating flux onto the memory cell. The flux is concentrated onto the memory cell to reduce a required electric current and improve selectivity, thereby forming a high-density and highly integrated memory cell.