A three dimensional memory includes a substrate, a plurality of source lines, a plurality of isolation structures, a plurality of drain lines, a plurality of bit lines, a plurality of charge storage structures, and a plurality of conductive layers. The source lines are located on the substrate. The isolation structures are respectively located between the source lines, so as to electrically isolate the source lines from each other. The drain lines are located on the source lines. Extending directions of the source lines and the drain lines are different. The bit lines extend from the source lines to the drain lines. The charge storage structures respectively surround the bit lines. The conductive layers respectively cover surfaces of the charge storage structures arranged along each of the source lines.