A semiconductor device includes a non-volatile memory. The non-volatile memory includes a first dielectric layer disposed on a substrate, a floating gate disposed on the dielectric layer, a control gate. A second dielectric layer is disposed between the floating gate and the control gate, having one of a silicon nitride layer, a silicon oxide layer and multilayers thereof. A third dielectric layer is disposed between the second dielectric layer and the control gate, and includes a dielectric material having a dielectric constant higher than silicon nitride.