| 摘要 |
Disclosed is a method of manufacturing a semiconductor device. The method includes forming an oxide-nitride-oxide (ONO) layer over a semiconductor substrate, and forming a recess over the semiconductor substrate by etching the ONO layer, forming a vertical structure pattern being higher than the ONO layer over the recess, sequentially forming a spacer oxide film and a first gate poly over the side wall of the vertical structure pattern, and forming a nitride film spacer at a partial region of the side wall of the first gate poly, removing the nitride film spacer, and forming a second gate poly in a spacer shape over the side wall of the first gate poly, and forming a first split gate and a second split gate, symmetrically divided from each other, by removing the vertical structure pattern.
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