Patent ID: 7307332

Claim:
A semiconductor device comprising: a first transistor formed in a first region of a semiconductor substrate and including a first gate electrode having a floating gate formed over the semiconductor substrate and a control gate formed over an upper surface of the floating gate; a first sidewall spacer formed on a side wall of the floating gate and a side wall of the control gate, and formed of a first insulating film; a second sidewall spacer formed on the side wall of the floating gate and the side wall of the control gate with the first sidewall spacer formed on and formed of a second insulating film; a second transistor formed in a second region of the semiconductor substrate and including a second gate electrode; a third sidewall spacer formed on a side wall of the second gate electrode without interposing the first insulating film therebetween and formed of the second insulating film; and an oxide film formed between the semiconductor substrate, and the first sidewall spacer and the second sidewall spacer, a film thickness of the oxide film between the semiconductor substrate and the second sidewall spacer being thinner than a film thickness thereof between the semiconductor substrate and the first sidewall spacer.