Abstract
A non-volatile memory having an isolation structure, a floating gate transistor, a specific dielectric layer and an erase gate is provided. The isolation structure is disposed in a substrate to define an active region. The floating gate transistor having a floating gate, a tunneling dielectric layer, a first source/drain region and a second source/drain region is disposed on the substrate. The floating gate is disposed on the substrate and runs across the active region. The tunneling dielectric layer is disposed between the floating gate and the substrate. The first source/drain region and the second source/drain region are disposed in the substrate at the sides of the floating gate, respectively. The specific dielectric layer serves as an inter-layer dielectric layer, which is disposed on top of the floating gate. The erase gate is a conductive plug disposed upon the specific dielectric layer.