A method for manufacturing a non-volatile memory structure includes providing a substrate having a memory region and a logic region defined thereon, masking the logic region while forming at least a first gate in the memory region, forming an oxide-nitride-oxide (ONO) structure under the first gate, forming an oxide structure covering the ONO structure on the substrate, masking the memory region while forming a second gate in the logic region, and forming a first spacer on sidewalls of the first gate and a second spacer on sidewalls of the second gate simultaneously.