The following discloses and describes a zero capacitor RAM as well as a method for manufacturing the same. The zero capacitor RAM includes an SOI substrate. This SOI substrate is composed of a stacked structure of a silicon substrate, an embedded insulation film and a silicon layer. This layer is patterned into line types to constitute active patterns. Moreover, a first insulation layer forms between the active patterns and gates form on the active patterns as well as the first insulation layer to extend perpendicularly to the active patterns. In addition, a source forms in the active pattern on one side of each gate, a drain forms in the active pattern on the other side of each gate which is achieved by filling a metal layer. Continuing, a contact plug forms between the gates on the source and an interlayer dielectric forms on the contact plug in addition to the gates Finally, a bit line forms on the interlayer dielectric to extend perpendicularly to the gates and come into contact with the drain.