The invention provides a memory cell. The memory cell is disposed on a substrate and comprises a plurality of isolation structures defining at least a fin structure in the substrate. Further, the surface of the fin structure is higher than the surface of the isolation structure. The memory cell comprises a doped region, a gate, a charge trapping structure and a source/drain region. The doped region is located in a top of the fin structure and near a surface of the top of the fin structure and the doped region has a first conductive type. The gate is disposed on the substrate and straddled the fin structure. The charge trapping structure is disposed between the gate and the fin structure. The source/drain region with a second conductive type is disposed in the fin structures exposed by the gate and the first conductive type is different from the second conductive type.