Abstract: A method for manufacturing a flash memory. A substrate having a patterned pad oxide layer formed thereon and a patterned mask layer on the pad oxide layer is provided. A doped region is formed in the substrate exposed by the patterned mask layer and the pad oxide layer. A spacer is formed on the sidewall of the patterned mask layer and the pad oxide layer to cover a portion of the doped region. A trench is formed in the substrate exposed by the mask layer and the spacer. An insulating layer is formed to fill the trench, wherein the insulating layer leveled with a top surface of the patterned mask layer. The patterned mask layer and the spacer are removed to respectively expose the patterned oxide layer and the portion of the doped region. A self-aligned tunnel oxide layer is formed on the portion of the doped region. A patterned first conductive layer is formed over the substrate to expose portions of the patterned pad oxide layer above the substrate excluding the doped region.