A non-volatile memory semiconductor device includes a first insulation layer, two diffusion regions, a memory gate oxide layer, a first control gate, a second insulation layer, a floating gate of polysilicon, a third insulation layer and a second control gate. The first insulation layer is formed on a semiconductor substrate. The two diffusion regions are formed on a surface of the substrate. The memory gate oxide layer is formed over the two diffusion regions on the substrate. The first control gate including a diffusion region is formed on the surface of the substrate. The second insulation layer is formed on the first control gate. The floating gate of polysilicon is formed over the memory gate oxide layer, the first insulation layer, and the second insulation layer. The third insulation layer is formed on the floating gate. The second control gate is disposed on the floating gate.