Abstract: A method of manufacturing a flash memory having a dual floating gate structure. A source/drain region is formed in a substrate. A first conductive layer is formed on the substrate and between the source/drain region. A first dielectric layer is located between the substrate and the first conductive layer. A floating gate mask is formed on the substrate and the first conductive layer to expose a portion of the first conductive layer. The portion of the first conductive layer and a portion of the first dielectric layer beneath the exposed conductive layer are removed. The floating gate mask is removed. A conformal second dielectric layer and a second conductive layer are formed over the substrate in sequence. The second conductive layer and the second dielectric layer are formed to respectively form a control gate and a third dielectric layer.