A method for forming cells array of mask read only memory, at least includes: form numerous gate structures on substrate; form numerous doped regions in uncovered part of substrate; form first conductor layer on uncovered part of substrate with a thickness essentially equal to thickness of gate structures; form first dielectric layer on first conductor layer; form second conductor layer on both gate structures and first dielectric layer; perform a pattern transform process for transferring both second conductor layer and gate structures into conductor lines as word lines; form second dielectric layer on sidewalls of conductor lines to form spacer; form code photoresist on second conductor layer; and perform ions implantation process for implant numerous ions into partial substrate which is not covered by code photoresist.