Nonvolatile memory cells having a split gate structure and methods of fabricating the same are provided. The nonvolatile memory cells include active regions defined at a predetermined region of a semiconductor substrate. A portion of each of the active regions is etched to form a cell trench region. Insulated floating gates are disposed on a pair of sidewalls parallel with the direction that crosses the active region. A source region is disposed at a bottom surface of the cell trench region. A gap region between the floating gates is filled with a common source line electrically connected to the source region. The common source line is extended along the direction that crosses the active regions. The active regions, which are adjacent to the floating gates, are covered with word lines parallel with the common source line. Drain regions are disposed in the active regions adjacent to the word lines. The drain regions are electrically connected to bit lines that cross over the word lines.