A memory cell includes a bottom electrode, a memory element, spacers, a selector and a top electrode. The memory element is located on the bottom electrode and includes a first conductive layer, a second conductive layer and a storage layer. The first conductive layer is electrically connected to the bottom electrode. The second conductive layer is located on the first conductive layer, wherein a width of the first conductive layer is smaller than a width of the second conductive layer. The storage layer is located in between the first conductive layer and the second conductive layer. The spacers are located aside the second conductive layer and the storage layer. The selector is disposed on the spacers and electrically connected to the memory element. The top electrode is disposed on the selector.