A floating gate with multiple tips and a fabrication method thereof. A semiconductor substrate is provided, on which a patterned hard mask layer is formed, wherein the patterned hard mask layer has an opening. A gate dielectric layer and a first conducting layer with a first predetermined thickness are formed on the bottom of the opening. A spacer is formed on the sidewall of the opening. A conducting spacer is formed on the sidewall of the spacer. The first conducting layer is etched to a second predetermined thickness. A multi-tip floating gate is provided by the first conducting layer and the conducting spacer. A protecting layer is formed in the opening. The patterned hard mask layer, the gate dielectric layer, a portion of the protecting layer, and a portion of the first spacer are etched to expose the surface of the first conducting layer.