Patent ID: 7667259

Claim:
A non-volatile semiconductor device comprising: a plurality of split gate type memory cells in a first area above a semiconductor substrate; and a logic circuit in a second area above the semiconductor substrate, wherein said split gate type memory cells have a plurality of select gate electrode structures and a plurality of memory gate electrode structures, wherein said select gate electrode structures comprise a select gate dielectric film and at least one kind of a select gate electrode material in the first area; wherein said memory gate electrode structures comprise a memory gate dielectric film and a memory gate electrode material formed as a plurality of side wall structures relative to the select gate electrode structures, wherein said logic circuit has a plurality of logic circuit gate electrode structures which comprise the select gate dielectric material and the select gate electrode material in the second area which includes said logic circuit and which is not overlapping the first area, and wherein a height of said logic circuit gate electrode structures is lower than a height of said memory gate electrode structures.