A method for fabricating a flash memory is described. A mask layer having openings to expose a portion of the substrate is formed on the substrate. A tunneling dielectric layer is formed at the bottom surface of the openings. Conductive spacers are formed on the sidewalls of the openings. The conductive spacers are patterned to form a plurality of floating gates. A plurality of buried doped regions is formed in the substrate under the bottom surface of the openings. An inter-gate dielectric layer is formed over the substrate. A plurality of control gates is formed over the substrate to fill the openings. The mask layer is removed to form a plurality of memory units. A plurality of source regions and drain regions are formed in the substrate beside the memory units.
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