The data processing demands of the digital era have exposed limitations in conventional memory architectures. Gain cell-embedded dynamic random-access memory based on oxide semiconductors is emerging as a solution, addressing scalability, power efficiency, and integration density challenges. Our review highlights that oxide semiconductors offer exceptional properties for gain cell memory applications, including ultra-low leakage currents and wide bandgap characteristics, while their advanced structures like gate-all-around and channel-all-around stacked architectures demonstrate the potential for high-density integration. While challenges in manufacturing and reliability persist, this paradigm shift in memory design holds promise for reshaping computing systems for artificial intelligence and advanced computing applications.