Single poly non-volatile memory device and manufacturing method thereof

A single poly non-volatile memory device is provided. The single poly non-volatile memory device is formed in a semiconductor substrate, and includes a sensing transistor, a selection transistor, and a capacitor, wherein a thickness of a selection gate insulating film is formed to be thicker than a thickness of a sensing gate insulating film, wherein a thickness of a control gate insulating film of the capacitor is formed to be the same, or greater than, a thickness of the sensing gate insulating film, and wherein the sensing gate of the sensing transistor and the control gate of the capacitor are physically and electrically connected to each other.