A three-dimensional non-volatile memory and a method of manufacturing the same are provided. The three-dimensional non-volatile memory includes a substrate, a charge storage structure, a stacked structure and a channel layer. The charge storage structure is disposed on the substrate. The stacked structure is disposed at a side of the charge storage structure and includes insulating layers, gates, a buffer layer and a barrier layer. The insulating layers and the gates are alternately stacked. The buffer layer is disposed between each of the gates and the charge storage structure and on the surfaces of the insulating layers. The barrier layer is disposed between each of the gates and the buffer layer. An end of the gate is convex with respect to an end of the barrier layer in a direction away from the channel layer.