| 摘要 |
PROBLEM TO BE SOLVED: To obtain a nonvolatile semiconductor memory device and its manufacturing method, where etching can be easily controlled, when a floating gate is etched. SOLUTION: Memory cells MC are each manufactured, in a manner where a gate oxide film 12 is formed on the surface of a semiconductor substrate 11, a first floating gate 13a comprising a floating gate FG is formed on the gate oxide film 12, an insulating film 14 is formed on the floating gate 13a, and a second floating gate 13b is formed on the insulating film 14, wherein the insulating film 14 functions as an etching stopper, when the floating gate 13b of polysilicon is etched.
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