Abstract: A non-volatile memory is provided, including a control gate, a floating gate, a gate oxide layer, a source region, a drain region, a first dielectric layer, a second dielectric layer, and an erase gate. The control gate is disposed in a substrate. The floating gate comprising a coupling part and a gate part is disposed over the control gate and located over a portion of the substrate with the gate oxide layer there-between. The source region adjoins with one side of the gate part, while the drain region adjoins with the other side of the gate part. The first dielectric layer is disposed on the floating gate. The second dielectric layer is disposed on the sidewalls of the floating gate. The erase gate is disposed over the coupling part of the floating gate and covers the first dielectric layer and the second dielectric layer.