An integrated circuit read only memory (ROM) structure includes a first ROM transistor with a first gate electrode, a first source, and a first drain, and a second ROM transistor with a second gate electrode, a second source, and a second drain. A drain conductive line is over the first drain and the second drain, and is between the first drain and the second drain. The first drain, the drain conductive line and the second drain are between the first gate electrode and the second gate electrode, and a first trench isolation structure electrically isolates the first drain from the first source is below the first gate electrode.