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 and having one of a silicon oxide layer, a silicon nitride layer and multilayers of silicon oxide and silicon nitride, and an erase gate and a select gate. The erase gate and the select gate include a stack of a bottom polysilicon layer and an upper metal layer.