Method of manufacturing non-volatile memory device

A method of making an integrated circuit in a semiconductor substrate, the method comprising:

• forming at least two trench isolation regions in the semiconductor substrate;
• forming a first well between the two trench isolation regions;
• forming a second well between the two trench isolation regions and above the first well to define a body region;
• forming a first oxide layer above a first portion of the body region;
• forming a first dielectric layer above, the first oxide layer;
• forming a first polysilicon layer above said first dielectric layer, said first polysilicon layer forming a control gate of a non-volatile device;
• forming a second dielectric layer above the first polysilicon layer;
• forming a first spacer above the body region and adjacent said first polysilicon layer;
• forming a second oxide layer above a second portion of the body region not covered by said first spacer;
• forming a second polysilicon layer over the second oxide layer, the first spacer and a portion of the second dielectric layer;
• said second polysilicon layer forming a guiding gate of the non-volatile device;
• forming a second spacer above the body region to define source and drain regions of the non-volatile device;
• and
• delivering n-type implants in the defined source and drain regions of the non-volatile device.