A split gate NAND flash memory structure is formed on a semiconductor substrate of a first conductivity type. The NAND structure comprises a first region of a second conductivity type and a second region of the second conductivity type in the substrate, spaced apart from the first region, thereby defining a channel region therebetween. A plurality of floating gates are spaced apart from one another and each is insulated from the channel region. A plurality of control gates are spaced apart from one another, with each control gate insulated from the channel region. Each of the control gate is between a pair of floating gates and is capacitively coupled to the pair of floating gates. A plurality of select gates are spaced apart from one another, with each select gate insulated from the channel region. Each select gate is between a pair of floating gates.