A memory structure including a substrate, a gate structure, a charge storage layer, and a first control gate is provided. The substrate has a fin portion. A portion of the gate structure is disposed on the fin portion. The gate structure and the fin portion are electrically insulated from each other. The charge storage layer is coupled the gate structure. The charge storage layer and the gate structure are electrically insulated from each other. The first control gate is coupled to the charge storage layer. The first control gate and the charge storage layer are electrically insulated from each other.