We report on an experimental and SPICE simulation study of electrostatic discharge (ESD) damage of tunneling magnetoresistive (TMR) junctions. The human body model (HBM) ESD failure voltage was found to be 6 V-HBM, higher than the 2 V DC breakdown voltage. This difference is explained in terms of the dependence of the HBM failure voltage on the resistance and capacitance of the TMR device. A simple spice model for a TMR device is used to study the response of a TMR device during an ESD event.