The invention provides a memory element and a manufacturing method thereof. The manufacturing method of the memory element comprises the step of adopting a mask layer as an implanted mask, and subjecting the mask layer to the ion implantation process to form a first embedded type doped region and a second embedded type doped region in a substrate. The first embedded type doped region extends along a first direction to be electrically connected with a first doped region, a second doped region and a third doped region via a control grid, wherein the first doped region, the second doped region and the third doped region are arranged at the two sides of the control grid. The second embedded type doped region extends along a second direction and is positioned in the substrate below the third doped region. The second embedded type doped region is electrically connected with the third doped region. Meanwhile, the first embedded type doped region is electrically connected with the second embedded type doped region.