A memory cell comprising a metal-insulator-semiconductor (MIS) structure is disclosed using a homogeneous carrier trapping layer interposed between a semiconductor layer and the gate electrode of a transistor structure so that the operation voltage is reduced and the manufacturing is simplified with lowered cost. The MIS structure comprises: a gate electrode; a semiconductor layer; and a homogeneous carrier trapping layer interposed between the gate electrode and the semiconductor layer; wherein the homogeneous carrier trapping layer comprises novolac.