A magnetic electronic device comprises a substrate, a first buffer layer, a first CoFeB layer, a first metal oxidation layer, a second buffer and a capping layer. The first buffer layer is disposed on the substrate. The first CoFeB layer is disposed on the first buffer layer. The first metal oxidation layer is disposed on the first CoFeB layer. The second buffer is disposed on the first metal oxidation layer, and the material of the second buffer layer includes platinum, palladium, tantalum or their any combination. The capping layer disposed on the second buffer. A manufacturing method of the magnetic electronic device is also disclosed. |