| 摘要 |
A method for forming an element isolation layer of a semiconductor memory device is provided to prevent a void by suppressing the generation of a bowing part in a side wall of a trench. A tunnel insulating layer(101), a floating gate conductive layer(102), a nitride layer for a hard mask and an oxide layer for a hard mask are successively formed on a semiconductor substrate(100). A first trench(105) is formed by etching the tunnel insulating layer and the semiconductor substrate. A spacer layer(106) is formed on an overall structure including the first trench. A second trench(107) is formed by etching the spacer layer formed in the bottom of the first trench and the semiconductor substrate. The second trench is buried by forming an insulating layer(108) for isolating an element on the overall structure having the second trench.
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