Non-volatile memory and method of manufacturing the same

A semiconductor process includes the steps of providing a semiconductor substrate with a logic region and a memory region, defining memory gates on the memory region, forming a conformal spacer layer on the memory gates and the semiconductor substrate, and performing an etch process on the conformal spacer layer, such that the conformal spacer layer on sidewalls of the memory gates transforms into spacers, and the conformal spacer layer between the memory gates transforms into a concave block covering the semiconductor substrate between the memory gates.