Non-volatile memory and method of manufacturing the same

A manufacturing method of a non-volatile memory, comprising:

• providing a substrate;
• forming a plurality of dummy bit lines on the substrate;
• forming an electron trapping layer covering the substrate and the dummy bit lines;
• forming a plurality of conductive spacers on the sidewalls of the dummy bit lines;
• forming a protection layer on the surface of the conductive spacers;
• removing the electron trapping layer which is not covered by the conductive spacers;
• forming a plurality of conductive layers between the dummy bit lines;
• removing the dummy bit lines to form a plurality of strip structures;
• performing a BL ion implantation process upon the substrate, so as to form a plurality of buried bit lines in the substrate;
• covering a dielectric layer on the buried bit lines and exposing the top of the strip structures;
• forming a plurality of word lines over the substrate, and the word lines are interlaced with the buried bit lines;
• and
• etching the conductive layer in the strip structures by using the word lines as a mask to form a plurality of word gates.