The disclosed non-volatile memory cell comprises a storage layer of an electrically insulating polarisable material in which data is recordable as a direction of electric polarisation, preferably of ferroelectric material, arranged between a magnetically frustrated layer, preferably of Mn-based antiperovskite piezomagnetic material and a conduction electrode. The magnetically frustrated layer has a different change in density of states relative to the conduction electrode in response to a change in electric polarisation of the storage layer, such that an electron or spin tunnelling resistance across the storage layer is dependent on the direction of electric polarisation.