A semiconductor device having a non-volatile memory and a method of manufacturing the same are provided. The semiconductor device includes a base material and a stack structure. The stack structure disposed on the base material at least includes a tunneling layer, a trapping layer and a dielectric layer. The trapping layer is disposed on the tunneling layer. The dielectric layer has a dielectric constant and is disposed on the trapping layer. The dielectric layer is transformed from a first solid state to a second solid state when the dielectric layer undergoes a process.