A memory and a method for manufacturing the same are provided. The memory includes a substrate; at least one pair of transistors on a surface of the substrate, in which conductive channels of the transistors extend in a direction perpendicular to the surface of the substrate; storage layers, which each are located, in the direction perpendicular to the surface of the substrate, on a side surface of each of the transistors, the storage layers are interconnected with the conductive channels of the transistors, any one of the storage layers is located between the pair of transistors, and the storage layers are configured to store electric charges and transfer the electric charges between the storage layers and the conductive channels interconnected therewith.