A vertical split gate memory formed in a trench of a semiconductor substrate comprises a first doping region, a second doping region, a conductive line, a conductive spacer and a conductive plug, wherein the conductive line, conductive spacer and conductive plug serve as a select gate, a floating gate and a control gate of the vertical split gate memory cell, respectively. The first doping region of a first conductive type is underneath the bottom of the trench, whereas the second doping region of the first conductive type is beside the top of the trench. The conductive line serving as the select gate is formed at the bottom of the trench and in operation relation to the first doping region. The conductive spacer is formed beside the sidewall of the trench and above the conductive line. The conductive plug is insulated from the conductive spacer and the conductive line and in operation relation to the conductive spacer.