A three dimensional (3-D) non-volatile memory device includes a pipe gate including a first pipe gate, a second pipe gate formed on the first pipe gate, and a first interlayer insulating layer interposed between the first pipe gate and the second pipe gate, word lines alternately stacked with second interlayer insulating layers on the pipe gate, a pipe channel buried within the pipe gate, and memory cell channels coupled to the pipe channel and arranged to pass through the word lines and the second interlayer insulating layers.