A memory structure is provided. The memory structure includes a first channel body, a first source region, a first drain region, a first gate structure and a second gate structure. The first source region has a first conductivity and connects to a first end of the first channel body. The first drain region has a second conductivity and connects to a second end of the first channel body separated from the first end. The first gate structure is disposed adjacent to the first channel body and between the first end and the second end. The second gate structure disposed adjacent to the first channel body and between the first end and the second end.