Patent ID: 7560329

Claim:
A method for fabricating a semiconductor device comprising the steps of: forming a first conducting film over a first region of a semiconductor substrate; forming a second conducting film at least over the first conducting film formed in the first region; patterning the second conducting film to form a control gate of the first transistor in the first region; patterning the first conducting film with the control gate as a mask to form a floating gate of the first transistor; forming by thermal oxidation an oxide film on a surface of the semiconductor substrate, a side wall of the floating gate and a side wall of the control gate; forming a first sidewall spacer of a first insulating film on the side wall of the floating gate and the side wall of the control gate with the oxide film formed on; removing the oxide film formed on the surface of the semiconductor substrate with the first sidewall spacer as a mask; and forming a second sidewall spacer of a second insulating film on the side wall of the floating gate and the side wall of the control gate with the oxide film and the first sidewall spacer formed on.