A memory system includes: a cache memory, a nonvolatile semiconductor memory, and a controller. The controller includes a plurality of management tables that manage data stored in the cache memory and the nonvolatile semiconductor memory using a cluster unit and a track unit. The controller performs data flushing processing from the cache memory to the nonvolatile semiconductor memory when the number of track units registered in the cache memory exceeds a predetermined threshold. Data may be flushed to the nonvolatile memory in different size data units such as a cluster or a track. Data flushing processing may also be performed if a last free way is used when data writing processing is performed on the cache memory managed in a set associative system. The nonvolatile semiconductor memory can be a NAND flash memory.