The invention relates to a non-volatile storage element and a manufacturing method thereof. The non-volatile storage element according to the invention comprises: a substrate, a first oxide film formed above an active area of the substrate; a source electrode and drain electrode formed within the active area, a charge storage unit formed on the first oxide film, a second oxide film set to surround the charge storage unit and formed on the first oxide film, and a grid electrode formed to surround the second oxide film. Under the situation of the non-volatile storage element according to the invention and an element array comprising the same, the charge storage unit is completely surrounded by the grid electrode or a grid electrode liner, thereby being able to minimize interference probablyresulted by storage running of the element which is formed in another adjacent grid electrode or the grid electrode liner.