Disclosed is a non-volatile semiconductor memory device that uses a inversion layer provided on a semiconductor substrate as a data line. The memory device can reduce variation of characteristics among memory cells and can reduce bit cost. A plurality of assist gates are formed in the upper part of a p-type well through a gate oxide film. In the upper part of an interlayer insulator that covers those assist gates are formed word lines that are used as control electrodes. The width of those word lines is, for example, 0.1 μm, and each word line is separated from its adjacent word lines by a side wall spacer that is a silicon oxide film having a thickness of about 20 nm.