A non-volatile semiconductor memory cell with dual functions comprising: a substrate of a first conductivity type comprising an active region; a first gate formed fully on the active region for receiving a select-gate voltage; wherein: a second gate formed partially on the active region on a first side of the first gate for receiving a first voltage corresponding to a one-time programming function of the dual function and a second voltage corresponding to a multi-time programming function of the dual function, the first gate and the second gate are separated by a first distance; a third gate formed partially on the active region on the first side of the first gate for receiving the first voltage corresponding to the one-time programming function and the second voltage corresponding to the multi-time programming function, the first gate and the third gate are separated by the first distance and the second gate and the third gate are separated by a second distance; a charge storage layer formed on a surface of the active region, the charge storage layer filled between the second gate and the third gate; a first diffusion region of a second conductivity type opposite the first conductivity type formed on the surface of the active region on a second side of the first gate opposite the first side of the first gate for receiving a third voltage corresponding to the one-time programming function and a fourth voltage corresponding to the multi-time programming function; a second diffusion region of the second conductivity type formed on the surface of the active region on a first side of the second gate opposite the first side of the first gate for receiving a fifth voltage corresponding to the multi-time programming function; a third diffusion region of the second conductivity type formed on the surface of the active region between the first gate and the second and third gate; characterized by: an oxide layer below the second gate and the third gate ruptured with the first voltage wherein the select-gate voltage is half the first voltage, and the third voltage is equal to grounded voltage in program mode of the one-time programming function. a substrate of a first conductivity type comprising an active region; a first gate formed fully on the active region for receiving a select-gate voltage; wherein: a second gate formed partially on the active region on a first side of the first gate for receiving a first voltage corresponding to a one-time programming function of the dual function and a second voltage corresponding to a multi-time programming function of the dual function, the first gate and the second gate are separated by a first distance; a third gate formed partially on the active region on the first side of the first gate for receiving the first voltage corresponding to the one-time programming function and the second voltage corresponding to the multi-time programming function, the first gate and the third gate are separated by the first distance and the second gate and the third gate are separated by a second distance; a charge storage layer formed on a surface of the active region, the charge storage layer filled between the second gate and the third gate; a first diffusion region of a second conductivity type opposite the first conductivity type formed on the surface of the active region on a second side of the first gate opposite the first side of the first gate for receiving a third voltage corresponding to the one-time programming function and a fourth voltage corresponding to the multi-time programming function; a second diffusion region of the second conductivity type formed on the surface of the active region on a first side of the second gate opposite the first side of the first gate for receiving a fifth voltage corresponding to the multi-time programming function; a third diffusion region of the second conductivity type formed on the surface of the active region between the first gate and the second and third gate; characterized by: an oxide layer below the second gate and the third gate ruptured with the first voltage wherein the select-gate voltage is half the first voltage, and the third voltage is equal to grounded voltage in program mode of the one-time programming function.