摘要 |
PURPOSE:To enable a writing and an erasing at low voltage by forming source- drain regions to a substrate positioned on both sides of first and second gate electrodes while shaping an electrode partially overlapping on the first gate electrode through a thin insulating film. CONSTITUTION:A field oxide film 21 is formed, one parts of a polycrystalline silicon film 20 and a first gate oxide film 19 are removed through etching in succession to shape an opening section 22, and one part of a first gate electrode 17 is exposed. A thin thermal oxide film 23 is formed. An electrode 24 for erasing a memory partially overlapping on the first gate electrode 17 through the thermal oxide film 23 is formed. The upper section of the polycrystalline silicon film 20 of a thermal oxide film 25 is used as a second gate oxide film. A second gate electrode (a control gate) 26 is shaped so as to overlap on a region in the channel width direction of the first gate electrode 17, the ions of an impurity such as arsenic are implanted, and N<+> type source-drain regions 27, 28 are formed through heat treatment. |