A structure of flash memory cell includes a substrate. A floating gate is disposed on the substrate. A low dielectric constant (low-K) spacer is disposed on a sidewall of the floating gate. A trench isolation structure has a base part disposed in the substrate and a protruding part above the substrate protruding from the base part. The low-K spacer is sandwiched between the floating gate and the protruding part of the trench isolation structure.