A method of forming a flash memory cell includes the following steps. A first dielectric layer and a floating gate layer are deposited on a substrate sequentially. Three blocking structures having oblique sidewalls broaden from bottom to top penetrating through the first dielectric layer and the floating gate layer are formed. A first part and a second part of the floating gate layer between two adjacent blocking structures are etched respectively, so that a first floating gate having two sharp top corners and oblique sidewalls, and a second floating gate having two sharp top corners and oblique sidewalls, are formed. The three blocking structures are removed. A first isolating layer and a first selective gate covering the first floating gate are formed and a second isolating layer and a second selective gate covering the second floating gate are formed. A flash memory cell formed by said method is also provided.