Memory Devices and Method of Forming Same

A device comprising:

• a control gate structure over a substrate;
• an L-shaped charge storage layer having a vertical side extending along a sidewall of the control gate structure;
• a memory gate structure over the substrate;
• a thin spacer layer extending along a sidewall of the memory gate structure;
• and
• a spacer layer over a top surface of the memory gate structure.

An apparatus comprising:

• a control gate electrode layer over a substrate;
• an L-shaped charge storage layer having a vertical portion extending along a sidewall of the control gate electrode layer and a horizontal portion extending along a top surface of the substrate;
• an L-shaped oxide layer extending along the L-shaped charge storage layer;
• a memory gate electrode layer between a thin spacer layer and a vertical portion of the L-shaped oxide layer;
• and
• a spacer layer over a top surface of the memory gate electrode layer.