The Double-Sided Rugged poly Si (DSR) technology has been developed for high density DRAMs. The DSR technology was achieved using transformation of rugged poly Si caused by ion implantation. The DSR can increase the surface area of the storage electrode, because it has rugged surfaces on both upper and lower sides. The 2-FINs STC (STacked Capacitor cell) with DSR was fabricated in the cell size of 0.72 µm2, and it is confirmed that the DSR can increase the surface area 1.8 times larger than that of smooth poly Si. It is expected that 25 fF/bit is obtained with a 300 nm-thick storage electrode. These effects show that sufficient capacitance for 256 Mb DRAMs is obtained with a low storage electrode. It is confirmed that there is no degradation in C-V and I-V characteristics. Moreover, the DSR needs neither complicated process steps nor special technologies. Therefore, the DSR technology is one of the most suitable methods for 256 Mb DRAMs and beyond.