Method of manufacturing a non-volatile memory

A method of manufacturing a non-volatile memory device having a floating gate formed overlapping a portion of a drain formed in a semiconductor substrate of a first conductivity type, said method comprising the steps of:

• (a) forming a first insulation layer on the semiconductor substrate;
• (b) introducing ions, having a second conductivity type opposite the first conductivity type, through the first insulation layer and into a selected area of the semiconductor substrate;
• (c) removing a portion of the first insulation layer overlapping the selected area of the semiconductor substrate on which the floating gate is to be formed after the ions have been introduced into the semiconductor substrate;
• (d) forming a second insulation layer on the selected area of the semiconductor substrate;
• (e) forming the floating gate overlapping a portion of the selected area of the semiconductor substrate;
• (f) forming a third insulation layer on the floating gate;
• (g) forming a control gate on the third insulation layer overlapping the floating gate;
• and
• (h) forming a source region and the drain region adjacent to the selected area of the semiconductor substrate and separated by the selected area of the semiconductor substrate by introducing ions having the second conductivity type into the semiconductor substrate.