A semiconductor device includes a non-volatile memory. The non-volatile memory includes a first dielectric layer disposed on a substrate, a floating gate disposed on the dielectric layer, a control gate, a second dielectric layer disposed between the floating gate and the control gate, sidewall spacers disposed on opposing sides of a stacked structure including the floating gate, the second dielectric layer and the control gate, and an erase gate and a select gate disposed on sides of the stacked structure, respectively. An upper surface of the erase gate and one of the sidewall spacers in contact with the erase gate form an angle θ1 at a contact point of the upper surface of the erase gate and the one of the sidewall spacers, where 90°