This invention discloses a one-time programmable (OTP) memory cell. The OTP memory cell includes a dielectric layer disposed between two conductive polysilicon segments wherein the dielectric layer is ready to change from a non-conductive state to a conductive state through an induced voltage breakdown. In a preferred embodiment, one of the conductive polysilicon segments further includes an etch undercut configuration for conveniently inducing the voltage breakdown in the dielectric layer. In a preferred embodiment, the dielectric layer is further formed as sidewalls covering the edges and corners of a first polysilicon segments to conveniently induce a voltage breakdown in the dielectric layer by the edge and corner electrical field effects.