Non-volatile memory cell and manufacturing method thereof

The invention provides a non-volatile memory cell and a manufacturing method thereof. The method comprises the following steps: providing a semiconductor substrate which is provided with a conductive layer and a spacer layer in order; defining at least one trench between the spacer layer and the conductive layer; forming a first oxidization layer at the bottom of the trench; forming a dielectric layer on the side wall of the trench, above the first oxidization layer and above the spacer layer; forming a first polysilicon layer in the trench; and removing the dielectric layer above the spacer layer to form the basic structure of the non-volatile memory cell of the invention.