Abstract: A flash memory cell with an embedded gate structure capable of storing two bits of information and the operation of such a flash memory cell are provided. A first ion-doped region, serving as a source terminal, is formed in a semiconductor substrate. An embedded gate structure and a second ion-doped region are alternately arranged on the first ion-doped region. The embedded gate structure is surrounded by the first oxide layer, the trapping layer, and the second oxide layer. An insulating layer is formed on the embedded gate structure. A diffusion drain is positioned atop the second ion-doped region and a conductive layer connects with the diffusion drains. The embedded gate structure is isolated from the diffusion drain with the insulating layer. Furthermore, the reading, programming, and erasing operation of the memory cell with two bits of information are provided.