An electrically erasable programmable read-only memory includes a first polysilicon layer, a second polysilicon layer and a third polysilicon layer, the first polysilicon layer and the third polysilicon layer forming a control gate and the second polysilicon layer forming a floating gate. The first polysilicon layer is horizontally disposed in series with the second polysilicon layer and is connected to the third polysilicon layer, so that the control gate encloses all of the floating gate except for a tunnel surface of the floating gate.