A single poly electrical erasable programmable read only memory (EEPROM) includes a source, a drain, a dielectric layer and an electrode layer. The source and the drain are located in a substrate, wherein the source and the drain have a first conductive type. The dielectric layer is disposed on the substrate and between the source and the drain, wherein the dielectric layer includes a first dielectric layer having two tunnel dielectric parts separating from each other, and thicknesses of the two tunnel dielectric parts are thinner than thicknesses of the other parts of the first dielectric layer. The electrode layer is disposed on the dielectric layer, wherein the electrode layer includes a first electrode disposed on the first dielectric layer, thereby the first electrode being a floating gate.