A memory structure and a manufacturing method for the same are provided. The memory structure includes a charge trapping layer, a first silicon oxynitride tunneling film and a second silicon oxynitride tunneling film. The first silicon oxynitride tunneling film is between the charge trapping layer and the second silicon oxynitride tunneling film. A first atom concentration ratio of a concentration of a nitrogen atom to a total concentration of an oxygen atom and the nitrogen atom of the first silicon oxynitride tunneling film is 10% to 50%. A second atom concentration ratio of a concentration of a nitrogen atom to a total concentration of an oxygen atom and the nitrogen atom of the second silicon oxynitride tunneling film is 1% to 15%. The concentration of the nitrogen atom of the second silicon oxynitride tunneling film is lower than that of the first silicon oxynitride tunneling film.