A method for fabricating a floating gate with multiple tips. A semiconductor substrate is provided, on which an insulating layer and a patterned hard mask layer are sequentially formed. The patterned hard mask layer has an opening to expose the surface of the semiconductor substrate. A conducting layer is conformally formed on the patterned hard mask layer, and the opening is filled with the conducting layer. The conducting layer is planarized to expose the surface of the patterned hard mask layer. The conducting layer is thermally oxidized to form an oxide layer, and the patterned hard mask layer is removed.