Memory cell and fabricating method of the same

A fabricating method of a memory cell, comprising:

• providing a substrate, a first STI and a second STI embedded within the substrate, the first STI and the second STI extending along a first direction, wherein an active region is disposed on the substrate and between the first STI and the second STI, a pad oxide contacts the active region, the first STI contacts part of a top surface of the pad oxide, the second STI contacts part of the top surface of the pad oxide;
• removing the pad oxide which is not covered by the first STI and by the second STI to expose part of the active region;
• performing a thermal process to oxidize the active region exposed through the first STI and the second STI to form a silicon oxide layer;
• removing the silicon oxide layer, the pad oxide, part of the first STI and part of the second STI to form a first trench within the active region, and two second trenches respectively within the first STI and the second STI;
• forming an electron trapping stack filling the first trench, the second trenches and covering the active region;
• and
• forming a control gate filling in the first trench, the second trenches, and covering the substrate, wherein the control gate extends along a second direction, and the first direction is different from the second direction.