A semiconductor device integrated with memory device includes a substrate, having a first side and a second side. A transistor circuit layer is disposed over the substrate at the first side. An interconnect structure layer is disposed over the transistor circuit layer with electric connection to form a circuit route. A memory cell layer is disposed over the interconnect structure layer or over a second side of the substrate, in connection to the circuit route. The memory cell layer includes a plurality of memory cells, and a cell structure of the memory cells includes an oxide semiconductor field effect transistor and a memory element.