A magnetic tunnel junction (MTJ) etching process uses a sacrifice layer. An MTJ cell structure includes an MTJ stack with a first magnetic layer, a second magnetic layer, and a tunnel barrier layer in between the first magnetic layer and the second magnetic layer, and a sacrifice layer adjacent to the second magnetic layer, where the sacrifice layer protects the second magnetic layer in the MTJ stack from oxidation during an ashing process. The sacrifice layer does not increase a resistance of the MTJ stack. The sacrifice layer can be made of Mg, Cr, V, Mn, Ti, Zr, Zn, or any alloy combination thereof, or any other suitable material. The sacrifice layer can be multi-layered and/or have a thickness ranging from 5 Å to 400 Å. The MTJ cell structure can have a top conducting layer over the sacrifice layer.