A non-volatile memory having a plurality of memory units each including a select unit and a memory unit is provided. The select unit is disposed on the substrate. The memory cell is disposed on one sidewall of the select unit and the substrate. The select unit includes a gate disposed on the substrate and a first gate dielectric layer disposed between the gate and the substrate. The memory cell includes a pair of floating gate disposed on the substrate, a control gate disposed on the upper surface of the floating gates, an inter-gate dielectric layer disposed between the floating gate and the control gate, a tunneling dielectric layer disposed between the floating gate and the substrate and a second gate dielectric layer disposed between the bottom of the control gate and the substrate.