Flash memory cells are provided that include a first source/drain region and a second source/drain region separated by a channel region. A first gate opposes. A first gate insulator separates the first gate from the channel. The first gate insulator includes a graded composition gate insulator. A second gate is separated from the first gate insulator by a second gate insulator. The above memory cells produce gate insulators with less charging at the interface between composite insulator layers and provide gate insulators with low surface state densities. The memory cells substantially reduce large barrier heights or energy problems by using dielectrics having suitably, adjustably lower barrier heights in contact with the polysilicon floating gate. Such adjustable barrier heights of controlled thicknesses can be formed using a silicon suboxide and a silicon oxycarbide dielectrics prepared according to the process as described herein.

 
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