A semiconductor memory device is provided including: a spacer shaped floating gate formed on a semiconductor substrate; a dielectric layer spacer formed at one side wall of the floating gate; a third oxide layer formed over the floating gate and the dielectric layer; and a control gate formed over the third oxide layer. According to an embodiment, the structure of the floating gate in a plate shape whose center is concave is improved to the spacer structure, making it possible to minimize the size of the semiconductor memory device and to improve density. Moreover, a LOCOS process can be excluded while forming the floating gate, making it possible to more efficiently fabricate the device.