A memory structure includes a memory cell, and the memory cell includes following elements. A first gate is disposed on a substrate. A stacked structure includes a first dielectric structure, a channel layer, a second dielectric structure and a second gate disposed on the first gate, a first charge storage structure disposed in the first dielectric structure and a second charge storage structure disposed in the second dielectric structure. The first charge storage structure is a singular charge storage unit and the second charge storage structure comprises two charge storage units which are physically separated. A channel output line physically connected to the channel layer. A first dielectric layer is disposed on the first gate at two sides of the stacked structure. A first source or drain and a second source or drain are disposed on the first dielectric layer and located at two sides of the channel layer.