Embodiments of the present disclosure provide a side-channel dynamic random access memory (DRAM) cell and cell array that utilizes a vertical design with side channel transistors. A dielectric layer disposed over a substrate. A gate electrode is embedded in the dielectric layer. A channel layer wraps the gate electrode and a conductive structure is adjacent to the channel layer, with the channel layer interposed between the gate electrode and the conductive structure. The semiconductor structure also includes a dielectric structure disposed over the conductive structure and the gate electrode, the channel layer extending up through the dielectric structure.