The present disclosure provides a static memory cell and fabrication method. A first fin part is formed on a semiconductor substrate. An isolation layer is formed to cover a lower portion of sidewalls of the first fin part. A first dummy gate structure is formed across the first fin part. A dielectric layer is formed on the isolation layer. A mask layer is formed on the dielectric layer with a first opening to expose the top surface of the first dummy gate structure. The first dummy gate structure is removed through the first opening to form a first trench exposing the first fin part. A portion of the isolation layer is removed through the first opening to form a second trench exposing a portion of sidewalls of the first fin part below the top surface of the isolation layer. A first gate structure is formed by filling up the first and the second trenches.