A non-volatile memory cell includes a substrate, a select gate, a floating gate, and an assistant control gate. The substrate includes a first diffusion region, a second diffusion region, a third diffusion region, and a fourth diffusion region. The select gate is formed above the first diffusion region and the second diffusion region in a polysilicon layer. The floating gate is formed above the second diffusion region, the third diffusion region and the fourth diffusion region in the polysilicon layer. The assistant control gate is formed above the floating gate in a metal layer, wherein an area of the assistant control gate overlaps with at least half an area of the floating gate.