A 3D NAND memory and its forming method, the forming method, before forming the stack structure, a semiconductor epitaxial layer is formed in the groove, when forming the semiconductor epitaxial layer, the forming process will not be affected by the depth of the through hole in the stack structure , size and shape, so that the surface of the formed semiconductor epitaxial layer has a flat surface, so that the channel layer in the storage structure and the semiconductor epitaxial layer can have good contact performance. In addition, the surface of the formed semiconductor epitaxial layer is lower than the surface of the dielectric layer, so that the formed etching stop layer (especially when the etching stop layer is made of metal material) can be limited in the groove above the semiconductor epitaxial layer, so that the etching The stop layer can maintain high position accuracy, and make the dielectric layer have a flat surface, which facilitates subsequent formation of a stacked structure.