Multi-channel accessing of non-volatile memory. A controller uses three kinds of tables to manage cross-channel accessing areas and, accordingly, to access the non-volatile memory through multiple channels. Each cross-channel accessing area includes M storage units, where M is an integer greater than 1. For each cross-channel accessing area, the first table marks whether there is a need for storage unit substitution and points to substitution information. The substitution information is stored in the second table and the third table. For each cross-channel accessing area marked in the first table, the second table stores M bits corresponding to M storage units of the marked cross-channel accessing area for substitution indication, and related substitute storage unit indication is stored in the third table.