A split-gate flash memory cell includes a semiconductor substrate having thereon a select gate oxide layer and a floating gate oxide layer. A floating gate is disposed on the floating gate oxide layer. A football-shaped oxide layer is disposed on the floating gate. The floating gate includes tips under the football-shaped oxide layer. A select gate is disposed on the select gate oxide layer and extended onto the football-shaped oxide layer. An inter-poly oxide layer is between the select gate and the floating gate. The inter-poly oxide layer has a thickness smaller than a thickness of the select gate oxide layer. A source region is formed in the semiconductor substrate and adjacent to the floating gate. A drain region is formed in the semiconductor substrate and adjacent to the select gate.