A non-volatile memory cell is provided. The non-volatile memory at least includes
a substrate, a gate, a first source/drain region, a composite dielectric layer
and a second source/drain region. A trench is formed in a substrate and a gate
is formed inside the trench. The first source/drain region is formed at the bottom
of the trench. The composite dielectric layer is formed between the gate and the
surface of the trench. The composite dielectric layer includes at least a charge-trapping
layer. The second source/drain region is formed in the substrate next to the sides
of the gate.