A method of fabricating a non-volatile memory is described. A substrate having a tunneling layer and a floating gate layer thereon is provided. A mask layer is formed on the floating gate. The mask layer has openings that expose a portion of the floating gate layer. Then, a portion of the floating gate layer is removed from the openings to form sunken regions on the surface of the floating gate layer. An inter-gate dielectric layer is formed on the floating gate layer. A control gate layer is formed on the inter-gate dielectric layer. After that, the mask layer and the floating gate layer under the mask layer are removed to form another opening. A select gate layer is formed inside the opening.

 
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