A process for fabricating non-volatile memory by tilt-angle ion implantation comprises essentially the steps of implanting sideling within a nitride dielectric layer heterogeneous elements such as, for example, Ge, Si, N2, O2, and the like, for forming traps capable of capturing more electrons within the nitride dielectric layer such that electrons can be prevented from binding together as the operation time increased; etching off both ends of the original upper and underlying oxide layers to reduce the structural destruction caused by the implantation of heterogeneous elements; and finally, depositing an oxide gate interstitial wall to eradicate electron loss and hence promote the reliability of the device.