The present disclosure relates to the field of microelectronics manufacture and memories. A three-dimensional multi-bit non-volatile memory and a method for manufacturing the same are disclosed. The memory comprises a plurality of memory cells constituting a memory array. The memory array may comprise: a gate stack structure; periodically and alternately arranged gate stack regions and channel region spaces; gate dielectric layers for discrete charge storage; periodically arranged channel regions; source doping regions and drain doping regions symmetrically arranged to each other; bit lines led from the source doping regions and the drain doping regions; and word lines led from the gate stack regions. The gate dielectric layers for discrete charge storage can provide physical storage spots to achieve single-bit or multi-bit operations, so as to achieve a high storage density. According to the present disclosure, the localized charge storage characteristic of the charge trapping layer and characteristics such as a longer effective channel length and a higher density of a vertical memory structure are utilized, to provide multiple storage spots in a single memory cell. Therefore, the storage density is improved while good performances such as high speed are ensured.