Non-volatile memory cell and manufacturing method thereof

The invention relates to a non-volatile memory cell and a manufacturing method thereof. The non-volatile memory cell comprises a substrate, a tunneling dielectric layer, floating gates, isolation structures, inter-gate dielectric layers, control gates, a first doped region and a second doped region, wherein the substrate is provided with a plurality of channels; the tunneling dielectric layer is arranged on the substrate; the floating gates are arranged on the tunneling dielectric layer; the isolation structures are positioned in the channels and comprise first insulating layers and second insulating layers; the second insulating layers are positioned in the channels; the first insulating layers are positioned between the second insulating layers and the substrate and extend from the side walls of the channels to part of side walls of the floating gates; the height of the first insulating layers is greater than that of the second insulating layers; and the first insulating layers and the second insulating lay