A method of manufacturing a non-volatile memory including the following steps is provided. First, a dielectric layer, a first conductive layer and a patterned mask layer are sequentially formed on a substrate. A portion of the first conductive layer is removed using the patterned mask layer as a mask to form a plurality of first gates. An oxidation process is performed to form an oxide layer on the sidewalls of the first gates. The patterned mask layer is removed. A plurality of second gates is formed between two adjacent first gates so that the first gates and the second gates co-exist to form a memory cell column. A doped region is formed in the substrate adjacent to the memory cell column.