A silicon-oxide-nitride-oxide-silicon (SONOS) memory cell includes a memory gate, a dielectric layer, two charge trapping layers and two selective gates. The memory gate is disposed on a substrate. The two charge trapping layers are at two ends of the dielectric layer, and the charge trapping layers and the dielectric layer are sandwiched by the substrate and the memory gate. The two selective gates are disposed at two opposite sides of the memory gate, thereby constituting a two bit memory cell. The present invention also provides a method of forming said silicon-oxide-nitride-oxide-silicon (SONOS) memory cell.