A flash includes a substrate. Two gate structures are disposed on the substrate. Each of the gate structures includes a floating gate and a control gate. The control gate is disposed on the floating gate. An erase gate is disposed between the gate structures. Two word lines are respectively disposed at a side of each of the gate structures. A top surface of each of the word lines includes a first concave surface and a sharp angle. The sharp angle is closed to a sidewall of the word line which the sharp angle resided. The sidewall is away from each of the gate structures. The sharp angle connects to the first concave surface.