A non-volatile semiconductor storage device has a plurality of memory strings with a plurality of electrically rewritable memory cells connected in series. Each of the memory strings comprises: a first columnar semiconductor layer extending in a vertical direction to a substrate; a charge accumulation layer formed around the first columnar semiconductor layer via a first insulation layer; and a first conductive layer formed around the charge accumulation layer via a second insulation layer. Each of the first conductive layers is formed to expand in a two-dimensional manner, and air gaps are formed between the first conductive layers located there above and there below.