A method forming a plurality of connected stack gate structure for use in a non-volatile memory array, said method comprising: forming a stack gate structure by: forming a first insulating layer on a semiconductor substrate; forming a charge holding layer on said first insulating layer; forming a second insulating layer over the charge holding layer; forming a first polysilicon layer over the second insulating layer, with said first polysilicon layer having a first top surface; forming a third insulating layer with a third insulating material over the first top surface of the first polysilicon layer; forming a first sacrificial layer over the third insulating layer, with said first sacrificial layer having a second top surface; etching said stack gate structure in a plurality of spaced apart substantially parallel regions, from the second top surface downward into the semiconductor substrate, with each region extending in a first direction; filling the etched spaced apart regions with the third insulating material, thereby forming isolation regions between adjacent active regions in the semiconductor substrate; and between adjacent stack gate structures; planarizing said third insulating material such that the top surface of the third insulating material over the etched spaced apart regions is substantially co-planar with the second top surface; removing the first sacrificial layer; etching said third insulating material such that the first top surface of the first polysilicon layer is substantially cleared of any third insulating material; forming a second polysilicon layer over the first polysilicon layer and over the third insulating material over the etched spaced apart regions, connecting the plurality of spaced apart stack gate structures; forming a fourth insulating material over the second polysilicon layer; and etching the resultant structure in a second direction substantially perpendicular to the first direction; wherein said step of etching said third insulating layer etches the third insulating material between stack gate structures to be substantially co-planar with the top surface of the first polysilicon layer. forming a stack gate structure by: forming a first insulating layer on a semiconductor substrate; forming a charge holding layer on said first insulating layer; forming a second insulating layer over the charge holding layer; forming a first polysilicon layer over the second insulating layer, with said first polysilicon layer having a first top surface; forming a third insulating layer with a third insulating material over the first top surface of the first polysilicon layer; forming a first sacrificial layer over the third insulating layer, with said first sacrificial layer having a second top surface; forming a first insulating layer on a semiconductor substrate; forming a charge holding layer on said first insulating layer; forming a second insulating layer over the charge holding layer; forming a first polysilicon layer over the second insulating layer, with said first polysilicon layer having a first top surface; forming a third insulating layer with a third insulating material over the first top surface of the first polysilicon layer; forming a first sacrificial layer over the third insulating layer, with said first sacrificial layer having a second top surface; etching said stack gate structure in a plurality of spaced apart substantially parallel regions, from the second top surface downward into the semiconductor substrate, with each region extending in a first direction; filling the etched spaced apart regions with the third insulating material, thereby forming isolation regions between adjacent active regions in the semiconductor substrate; and between adjacent stack gate structures; planarizing said third insulating material such that the top surface of the third insulating material over the etched spaced apart regions is substantially co-planar with the second top surface; removing the first sacrificial layer; etching said third insulating material such that the first top surface of the first polysilicon layer is substantially cleared of any third insulating material; forming a second polysilicon layer over the first polysilicon layer and over the third insulating material over the etched spaced apart regions, connecting the plurality of spaced apart stack gate structures; forming a fourth insulating material over the second polysilicon layer; and etching the resultant structure in a second direction substantially perpendicular to the first direction; wherein said step of etching said third insulating layer etches the third insulating material between stack gate structures to be substantially co-planar with the top surface of the first polysilicon layer.