Abstract: A non-volatile memory having a memory cell formed on a substrate is provided. A trench is formed in the substrate. The memory cell has a first gate, a second gate, a charge storage layer, a first source/drain region and a second source/drain region. The first gate is disposed in the trench of the substrate. The second gate is disposed on the substrate at one side of the trench. The charge storage layer is disposed between the first gate and the substrate and between the second gate and the substrate. The first source/drain region is disposed in the substrate at the bottom of the trench. The second source/drain region is disposed in the substrate at one side of the second gate.