There have been great demands for higher density SRAM in all area of SRAM applications, such as mobile, network, cache, and embedded applications. Therefore, aggressive shrinkage of 6T Full CMOS SRAM had been continued as the technology advances, However, conventional 6T Full CMOS SRAM has a basic limitation in the cell size because it needs 6 transistors on a silicon substrate compared to 1 transistor in a DRAM cell. The typical cell area of 6T Full CMOS SRAM is $70{sim}90F^{2}$, which is too large compared to $8{sim}9F^{2}$ of DRAM cell. With 80nm design rule using 193nm ArF lithography, the maximum density is 72M bits at the most. Therefore, pseudo SRAM or 1T SRAM, whose memory cell is the same as DRAM cell, is being adopted for the solution of the high density SRAM applications more than 64M bits. However, the refresh time limits not only the maximum operation temperature but also nearly all critical electrical characteristics of the products such as stand_by current and random access time. In order to overcome both the size penalty of the conventional 6T Full CMOS SRAM cell and the poor characteristics of the TFT load cell, we have developed $S^{3}$ cell. The Load pMOS and the Pass nMOS on ILD have nearly single crystal silicon channel according to the TEM and electron diffraction pattern analysis. In this study, we present $S^{3}$ SRAM cell technology with 100nm design rule in further detail, including the process integration and the basic characteristics of stacked single crystal silicon TFT.