A memory cell structure, a method of manufacturing a memory, and a memory apparatus that conform a memory cell structure of an MRAM, which reduces resistance of drawn wiring to be connected to an MTJ, reduces an area of a memory cell, and avoids performance degradation of the MTJ due to heat are provided. A memory cell includes: a transistor with a first diffusion layer formed in a bottom portion of a concave portion, and a second diffusion layer formed in upper end portions of two opposing sidewall portions of the concave portion, to form channels at portions between the first and second diffusion layers in the two sidewall portions; and a memory element that is disposed below the first diffusion layer. The first diffusion layer is electrically connected to the memory element via a contact formed after the silicon substrate is thinned.