There is provided an engineering change order (ECO) cell, which includes: a function circuit including at least one PMOS transistor with a P-diffusion layer and a first poly gate, at least one NMOS transistor with an N-diffusion layer and a second poly gate; a first power layer supplying the at least one PMOS transistor with a first power voltage; and a second power layer supplying the at least one NMOS transistor with a second power voltage. The first poly gate of the PMOS transistor is isolated from the second poly gate of the NMOS transistor.