According to one embodiment, a semiconductor memory device includes a semiconductor substrate, memory cells without a source region and a drain region, and a first insulating film. The memory cells are arranged adjacent to one another on the semiconductor substrate and include a first gate electrode including a charge accumulation layer. A current path functioning as a source region or a drain region of a selected memory cell is formed in the semiconductor substrate when a voltage is applied to the first gate electrode of one of unselected memory cells. The first insulating film is formed on the semiconductor substrate to fill a region between the first gate electrodes of the memory cells adjacent to each other.