Flash memory cell of trench structure and manufacturing method thereof

PURPOSE: A flash memory cell of a trench structure and a method for manufacturing the same are provided to reduce the size of a memory cell array by forming a floating gate at inner walls of a trench. CONSTITUTION: A trench(101) is formed on a semiconductor substrate(100). An insulating layer(102) is deposited on the resultant structure, and isolated floating gates(104a,104b) are formed at inner walls of the trench. A source/drain junction(106) is formed on the surface of the substrate. An inter-gate insulating layer(108) and a control gate(110) are sequentially formed on the resultant structure.