A non-volatile memory unit and method of manufacturing the same are disclosed. The non-volatile memory unit includes a substrate with a source region and a drain region. A first dielectric layer forms on the substrate. An erase gate, a floating gate and couple control gate are forms on the first dielectric layer. The second dielectric layer and coupled dielectric layer are formed among and above the erase gate, the floating gate and the selective gate, and formed on the couple control gate of the coupled dielectric layer.