Disclosed are a semiconductor device and a method of manufacturing the same. According to the present invention, the transistor of the semiconductor device comprises a stack type gate in which a tunnel oxide film, a floating gate, a dielectric film and a control gate are sequentially stacked on a semiconductor substrate, a gate oxide film that is formed on the semiconductor substrate below the floating gate with respect to the tunnel oxide film, wherein the gate oxide film is formed along the boundary of some of the bottom and side of the floating gate, and floating nitride films that are buried at gaps between the gate oxide film formed on the semiconductor substrate and the gate oxide film formed along the boundary of some of the bottom and side of the floating gate, wherein the floating nitride films serve as a trap center of a hot charge and store 1 bit charge. The transistor of the semiconductor device can operate as a 2-bit or 3-bit cell transistor.