In a manufacturing method of a flash memory structure with a stress area, a better stress effect can be achieved by controlling the manufacturing process of a tunneling oxide layer formed in a gate structure and contacted with a silicon substrate, so that an L-shaped spacer (or a first stress area) and a contact etch stop layer (or a second stress area) of each L-shaped spacer are formed between two gate structures and aligned towards each other to enhance the carrier mobility of the gate structure, so as to achieve the effects of improving a read current, obtaining the required read current by using a lower read voltage, reducing the possibility of having a stress-induced leakage current, and enhancing the data preservation of the flash memory.