A CMOS memory cell array and a method of forming it, which avoids problems caused by field oxide corner-rounding. A moat pattern defines alternating columns of active areas and field oxide regions. A source line pattern defines rows of source lines. Silicon dopant is implanted in areas not covered by the source line pattern to form buried n+ source lines. The field oxide regions are formed in areas not covered by the moat pattern. Subsequent fabrication steps may be in accordance with conventional CMOS fabrication techniques.