A method of manufacturing a semiconductor device comprising a non-volatile memory with memory cells including a select transistor with a select gate and including a memory transistor with a floating gate and a control gate, in which method active semiconductor regions are formed in a semiconductor body, which active semiconductor regions border on a surface of said semiconductor body and are mutually insulated by field oxide, after which the surface is provided with a layer of gate oxide and a first layer of a conductive material, wherein the select gate is etched, after which the select gate is provided, on its side walls extending transversely to the surface, with an insulating material, and the gate oxide next to the select gate is removed and substituted with a layer of a tunnel oxide, whereafter a second layer of a conductive material, a layer of an intermediate dielectric and a third layer of a conductive material are deposited, in which third layer of conductive material the control gate is formed which extends above and next to the select gate, whereafter the floating gate is etched in the second layer of conductive material, using the control gate as a mask, characterized in that the second layer of conductive material is deposited in a thickness that exceeds the thickness of the select gate, whereafter this layer of conductive material is planarized before the layer of intermediate dielectric and the third layer of conductive material are deposited.