A process for manufacturing a non-volatile memory cell having at least one gate region, the process including the steps of depositing a first dielectric layer onto a semiconductor substrate; depositing a first semiconductor layer onto the first dielectric layer to form a floating gate region of the memory cell; and defining the floating gate region of the memory cell in the first semiconductor layer. The process further includes the step of depositing a second dielectric layer onto the first conductive layer, the second dielectric layer having a higher dielectric constant than 10. Also disclosed is a memory cell integrated in a semiconductor substrate and having a gate region that has a dielectric layer formed over a first conductive layer and having a dielectric constant higher than 10.