According to the invention, there is provided a nonvolatile semiconductor
memory having: a floating gate electrode formed on a gate insulating
film on an element region isolated by an element isolation region on a
semiconductor substrate; an inter-gate insulating film formed to cover a
portion from an upper surface to a middle of a side surface of the
floating gate electrode; and a control gate electrode formed on the
floating gate electrode via the inter-gate insulating film, wherein a
portion from the upper surface of the floating gate electrode to at least
a middle of the portion of the side surface which is covered with the
inter-gate insulating film has a tapered shape largely inclined to a
direction perpendicular to a surface of the semiconductor substrate,
compared to the other portion of the side surface.