A non-volatile memory cell, comprising: a substrate material having a first conductivity type and a surface; a trench formed into the surface of the substrate; first and second spaced apart regions (14, 16) formed in the substrate and having a second conductivity type, with a channel region in the substrate therebetween, wherein the first region is formed under the trench, and the channel region includes a first portion that extends substantially along a sidewall of the trench and a second portion that extends substantially along the surface of the substrate; a charge trapping layer in the trench adjacent to and insulated from the first portion of the channel region for controlling the conduction of the first portion of the channel region; an electrically conductive gate in the trench, adjacent to and insulated from the charge trapping layer and from the first region and capacitively coupled to the charge trapping layer; and an electrically conductive control gate disposed over and insulated from the second portion of the channel region for controlling the conduction of the second portion of the channel region; wherein: said electrically conductive control gate is only above the surface, characterized in that the electrically conductive control gates are insulated from the second portion of each channel region only by a single insulation layer, without any conductive gate disposed between the control gates and the second portion of the channel region, said charge trapping layer is in the trench and extends no higher than the single insulation layer, no portion of the charge trapping layer is disposed between the electrically conductive gate and the first region, and said conductive gate is in said trench and extends no higher than the single insulation layer. a substrate material having a first conductivity type and a surface; a trench formed into the surface of the substrate; first and second spaced apart regions (14, 16) formed in the substrate and having a second conductivity type, with a channel region in the substrate therebetween, wherein the first region is formed under the trench, and the channel region includes a first portion that extends substantially along a sidewall of the trench and a second portion that extends substantially along the surface of the substrate; a charge trapping layer in the trench adjacent to and insulated from the first portion of the channel region for controlling the conduction of the first portion of the channel region; an electrically conductive gate in the trench, adjacent to and insulated from the charge trapping layer and from the first region and capacitively coupled to the charge trapping layer; and an electrically conductive control gate disposed over and insulated from the second portion of the channel region for controlling the conduction of the second portion of the channel region; wherein: said electrically conductive control gate is only above the surface, characterized in that the electrically conductive control gates are insulated from the second portion of each channel region only by a single insulation layer, without any conductive gate disposed between the control gates and the second portion of the channel region, said charge trapping layer is in the trench and extends no higher than the single insulation layer, no portion of the charge trapping layer is disposed between the electrically conductive gate and the first region, and said conductive gate is in said trench and extends no higher than the single insulation layer. said electrically conductive control gate is only above the surface, characterized in that the electrically conductive control gates are insulated from the second portion of each channel region only by a single insulation layer, without any conductive gate disposed between the control gates and the second portion of the channel region, said charge trapping layer is in the trench and extends no higher than the single insulation layer, no portion of the charge trapping layer is disposed between the electrically conductive gate and the first region, and