A ROM cell comprises a first first-level contact formed on a first active region of a transistor of a memory cell, a second first-level contact formed on a second active region of the transistor of the memory cell, wherein the second first-level contact is coupled to a first VSS line and a second VSS line formed in a first interconnect layer, wherein the second VSS line is electrically coupled to the first VSS line, and wherein the second VSS line is of a direction orthogonal to a direction of the first VSS line. The ROM cell further comprises a first bit line formed in the first interconnect layer, wherein the first bit line is formed in parallel with the second VSS line and a second bit line formed in the first interconnect layer, wherein the second bit line is formed in parallel with the second VSS line.