The invention provides a discrete gate storage device and a forming method thereof. The forming method of the discrete gate storage device includes: providing a substrate, forming a control gate structure on the substrate, the area between two adjacent control gate structures is an erasing gate area, and the two adjacent control gate structures are connected to the erasing gate structure. The opposite side of the gate area is the word line area; the first side wall is formed around the control gate structure; the second side wall is formed around the first side wall; the sacrificial side wall is formed around the second side wall; the floating gate is formed; Said sacrificial sidewall, exposing the part of the floating gate; forming a tunnel dielectric layer, forming a word line in the word line area, and forming an erasing gate in the erasing gate area. The invention also provides a discrete gate storage device. The first and second side walls of the present invention increase the isolation effect between word lines and control gates, word lines and floating gates, control gates and erasing gates, and improve the programming efficiency, uniformity and erasing efficiency of storage devices , uniformity, especially to reduce the leakage between the word line and the floating gate to solve the problem of write disturbance.