A method for manufacturing a non-volatile memory structure includes providing a substrate having a gate structure, performing a first oxidation process to form a first SiO layer at least covering a bottom corner of the conductive layer, performing a first etching process to remove the first SiO layer and a portion of the dielectric layer to form a cavity, performing a second oxidation process to form a second SiO layer covering sidewalls of the cavity and a third SiO layer covering a surface of the substrate, forming a first SiN layer filling in the cavity and covering the gate structure on the substrate, and removing a portion of the first SiN layer to form a SiN structure including a foot portion filling in the cavity and an erection portion upwardly extended from the foot portion, and the erection portion covering sidewalls of the gate structure.