A non-volatile memory cell according to the present invention includes: a semiconductor layer of a first conductivity type having an upper portion; a pair of impurity diffusion regions of a second conductivity type provided in the upper portion of the semiconductor layer, facing each other at a certain distance; a channel region provided between the pair of impurity diffusion regions in the upper portion of the semiconductor layer; a gate insulating film provided on the upper portion of the semiconductor layer, having thin portions covering at least part of the pair of impurity diffusion regions and a thick portion covering the channel region; floating gate electrodes provided on the thin portions of the gate insulating film; a control gate electrode provided on the thick portion of the gate insulating film and electrically insulated from the floating gate electrodes; and an insulating film provided between the control gate electrode and the floating gate electrodes, capacity-coupling the control gate electrode with the floating gate electrodes, wherein, during writing data, part of electric carriers in the impurity diffusion regions are injected into the floating gate electrodes through the thin portions of the gate insulating film so as to form a Fowler-Nordheim current, depending upon a voltage to be applied to the control gate electrode, whereby electric resistance of the impurity diffusion regions is changed.