A flash memory cell is described, including at least a substrate, a tunnel oxide layer, a floating gate, an insulating layer, a control gate and an inter-gate dielectric layer. The tunnel oxide layer is disposed on the substrate. The floating gate is disposed on the tunnel oxide layer, and is constituted by a first conductive layer on the tunnel oxide layer and a second conductive layer on the first conductive layer. The second conductive layer has a bottom lower than the top surface of the first conductive layer, and has a bowl-like cross section. The insulating layer is disposed between the floating gates, and each control gate is disposed on a floating gate with an inter-gate dielectric layer between them.