The present invention provides a semiconductor device, including a substrate with a memory region and a logic region, the substrate having a recess disposed in the memory region, a logic gate stack disposed in the logic region, and a non-volatile memory disposed in the recess. The non-volatile memory includes at least two floating gates and at least two control gates disposed on the floating gates, where each floating gate has a step-shaped bottom, and the step-shaped bottom includes a first bottom surface and a second bottom surface lower than the first bottom surface.