Patent ID: 7898016

Claim:
A semiconductor device comprising: a substrate; a first insulating film; a first semiconductor layer disposed above the substrate with the first insulating film therebetween; a second semiconductor layer disposed above the first semiconductor layer with a second insulating film therebetween; a third insulating film disposed on at least one side surface of the first semiconductor layer and at least one side surface of the second semiconductor layer; a floating gate disposed on the third insulating film; a fourth insulating film disposed on the floating gate; and a control gate disposed on the fourth insulating film, the first semiconductor layer, the third insulating film, the floating gate, the fourth insulating film, and the control gate composing a first conductivity type metal oxide semiconductor (MOS) transistor, the second semiconductor layer, the third insulating film, the floating gate, the fourth insulating film, and the control gate composing a second conductivity type MOS transistor, and the fourth insulating film being not disposed on an upper surface of the second semiconductor layer.