Patent ID: 7582930

Claim:
A method for manufacturing non-volatile memory, comprising the steps of: forming a first insulating film on a first electroconductive semiconductor substrate; forming a first electroconductive film on said first insulating film; forming an etching stopper film on said first electroconductive film; forming a spacer film on said etching stopper film; selectively removing said spacer film by etching to said etching stopper film, so as to form an opening; removing said etching stopper film in said opening; forming a side wall insulating film on the side face of said opening; removing said first electroconductive film and said first insulating film within said opening; implanting impurities of a first electroconductivity type on the surface of said semiconductor substrate within said opening, thereby forming one of a source and drain; forming a floating gate of said first electroconductive film at the region directly below said side wall insulating film, by selectively etching away said first electroconductive film with said side wall insulating film as a mask; forming a second insulating film so as to cover the exposed face of said floating gate; forming a control gate; and forming the other of the source and drain by selectively implanting impurities of a second electroconductivity type on the surface of said semiconductor substrate, said side wall insulating film, said floating gate, and said control gate, as masks.