| CPC H10D 64/035 (2025.01) [H01L 21/76224 (2013.01); H10B 41/30 (2023.02); H10D 30/68 (2025.01); H10D 64/015 (2025.01); H10D 64/679 (2025.01); H01L 21/31051 (2013.01)] | 5 Claims |

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1. A structure of flash memory cell, comprising:
a substrate;
a floating gate, disposed on the substrate;
a low dielectric constant (low-K) spacer, disposed on a sidewall of the floating gate;
a trench isolation structure, having a base part disposed in the substrate and a protruding part above the substrate protruding from the base part; and
a tunnel oxide layer between the substrate and the floating gate,
wherein the low-K spacer is sandwiched between the floating gate and the protruding part of the trench isolation structure,
wherein a peripheral bottom flat surface of the floating gate directly covers on a portion of the base part of the trench isolation structure,
wherein the low-K spacer and the tunnel oxide layer are separated by a portion of the floating gate on the base part of the trench isolation structure,
wherein the low-K spacer comprises an air spacer, having a free space filled with air and a dielectric constant being close to 1,
wherein a dielectric constant of the low-K spacer is smaller than a dielectric constant of the trench isolation structure,
wherein a bottom surface of the tunnel oxide layer is lower than a bottommost surface of the low-K spacer.
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