A nonvolatile memory cell is provided. A semiconductor substrate is provided. A conducting layer and a spacer layer are sequentially disposed above the semiconductor substrate. At least a trench having a bottom and plural side surfaces is defined in the conducting layer and the spacer layer. A first oxide layer is formed at the bottom of the trench. A dielectric layer is formed on the first oxide layer, the spacer layer and the plural side surfaces of the trench. A first polysilicon layer is formed in the trench. And a first portion of the dielectric layer on the spacer layer is removed, so that a basic structure for the nonvolatile memory cell is formed.