<p>A mask ROM and a method for manufacturing the same are provided to perform the coding of the mask ROM by comprising on-cell and off cell of the mask ROM according to a conductive pattern connected to a gate electrode. A plurality of gate electrodes(114) are independently formed on a semiconductor substrate. Source and drain regions are formed in both sides of the gate electrode. A bit line(132) is connected to the drain region. A conductive pattern(134) is electrically connected to a part of the plurality of gate electrodes. A word line(152) is electrically connected to the conductive pattern. The word line is arranged vertically to the bit line.</p>