Abstract: A non-volatile memory includes a substrate, a fin structure, a gate structure, a transition layer, and a metal layer. The fin structure is protruded from the substrate. A first source/drain region and a second source/drain region are formed in the fin structure. The gate structure covers a top surface and two lateral surfaces of a part of the fin structure. The gate structure is arranged between the first source/drain region and the second source/drain region. The transition layer is in contact with the second source/drain region. The metal layer is in contact with the transition layer. By setting or resetting the transition layer, a resistance value of the transition layer is correspondingly changed.