A memory structure including a memory cell is provided, and the memory cell includes following elements. A first gate is disposed on a substrate. A stacked structure includes a first dielectric structure, a channel layer, a second dielectric structure and a second gate disposed on the first gate, a first charge storage structure disposed in the first dielectric structure and a second charge storage structure disposed in the second dielectric structure. At least one of the first charge storage structure and the second charge storage structure includes two charge storage units which are physically separated. A first dielectric layer is disposed on the first gate at two sides of the stacked structure. A first source and drain and a second source and drain are disposed on the first dielectric layer and located at two sides of the channel layer.