A non-volatile memory device and a manufacturing method thereof are provided. The memory device includes a substrate, a lower cell dielectric layer with gate conductors and a body unit conductor disposed on the lower cell dielectric layer and gates. Memory element conductors are disposed on the body unit and lower cell dielectric layer. An upper cell dielectric layer may be on the substrate and over the lower cell dielectric layer, body unit conductor and memory element conductors. The upper cell dielectric layer isolates the memory element conductors.