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.