A memory structure comprises a dielectric layer, a first ferromagnetic bottom electrode, a second ferromagnetic bottom electrode, an SOT channel layer, and an MTJ structure. The dielectric layer is over the substrate. The first ferromagnetic bottom electrode extends through the dielectric layer. The second ferromagnetic bottom electrode extends through the dielectric layer, and is spaced apart from the first ferromagnetic bottom electrode. The SOT channel layer extends from the first ferromagnetic bottom electrode to the second ferromagnetic bottom electrode. The MTJ structure is over the SOT channel layer.