A non-volatile memory cell is described. The non-volatile memory cell includes a substrate, insulators, a floating gate and a control gate. The substrate has a first fin and a second fin, wherein the second fin is located at a first side of the first fin and a conductive type of the second fin is different from that of the first fin. The insulators are located over the substrate, wherein the first fin and the second fin are respectively located between the insulators. The floating gate is located over the first fin, the insulators and the second fin. The control gate includes the second fin.