Non-volatile memory structure and manufacturing method thereof

A non-volatile memory structure including a substrate, a first dielectric layer, a floating gate structure, a control gate, and a third dielectric layer. The first dielectric layer is disposed on the substrate. The floating gate structure is disposed on the first dielectric layer. There is at least one recess on the sidewall of the floating gate structure. The floating gate structure includes floating gates and at least one second dielectric layer. The floating gates are stacked on the first dielectric layer. The second dielectric layer is disposed between two adjacent floating gates. The recess is adjacent to the sidewall of the second dielectric layer and is located between two adjacent floating gates. The control gate is disposed on the floating gate structure and fills the recess. The third dielectric layer is disposed between the control gate and the floating gate structure.