An embedded flash cell structure comprising a structure, a first floating gate having an exposed side wall over the structure, a second floating gate having an exposed side wall over the structure and spaced apart from the first floating gate, a first pair of spacers over the respective first floating gate and the second floating gate, a second pair of spacers at least over the respective exposed side walls of the first and second floating gates, a source area in the structure between the second pair of spacers, a plug over the source implant, and first and second control gates outboard of the first pair of spacers and exposing outboard portions of the structure and respective drain areas in the exposed outboard portions of the structure is provided. A method of forming the embedded flash cell structure is also provided.