PURPOSE: To provide a cell structure for a DRAM and a manufacturing method thereof in which an opposed area of an upper capacitor electrode (storage node) and a lower capacitor electrode (cell plate) for constituting a capacitor of a memory cell even if the area of the cell is reduced and which can obtain a sufficient capacity of the capacitor.

CONSTITUTION: In a cell structure for a DRAM and a manufacturing method thereof according to this invention, a field effect type element isolating transistor 20 is formed at a position adjacent to an access transistor 3 on a silicon substrate 1, its gate electrode 22 is connected to an upper capacitor electrode (cell plate) 12 of a memory cell, and a residual part 24 of a second polysilicon film remaining on the electrode 22 of the transistor 20 is connected to a lower capacitor electrode (storage node) 10 of the cell.