Flash memory and method for manufacturing the same

A method for manufacturing a flash memory, the method comprising:

• forming a device isolation region and an active region on a semiconductor substrate;
• forming a stacked gate on the active region by a process comprising forming a gate insulation layer on the semiconductor substrate, forming a floating gate on the gate insulation layer, forming a dielectric layer on the floating gate, and forming a control gate on the dielectric layer,
• forming source and drain regions on opposite sides of the stacked gate;
• forming salicide on a top surface of the stacked gate and on the drain regions;
• and
• forming a drain contact on the salicide on the drain region, and a source line directly on the source regions, such that the source line is formed higher than the salicide.