A dynamic random access memory cell having vertical channel transistor includes a semiconductor pillar, a drain layer, an assisted gate, a control gate, a source layer, and a capacitor. The vertical channel transistor has an active region formed by the semiconductor pillar. The drain layer is formed at the bottom of the semiconductor pillar. The assisted gate is formed beside the drain layer, and separated from the drain layer by a first gate dielectric layer. The control gate is formed beside the semiconductor pillar, and separated from the active region by a second gate dielectric layer. The source layer is formed at the top of the semiconductor pillar. The capacitor is formed to electrical connect to the source layer.