| CPC H10B 41/42 (2023.02) [H10B 41/30 (2023.02); H10B 41/35 (2023.02); H10B 41/44 (2023.02); H10B 41/47 (2023.02); H10B 41/48 (2023.02); H10B 43/30 (2023.02); H10D 30/6892 (2025.01); H10D 30/696 (2025.01); H10D 64/017 (2025.01); H10D 64/035 (2025.01)] | 20 Claims | 

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               1. A semiconductor device including a non-volatile memory, the non-volatile memory comprising: 
            a first dielectric layer disposed on a substrate comprising a stepped surface; 
                a floating gate disposed on the first dielectric layer; 
                a control gate; 
                a select gate; 
                an erase gate; and 
                a second dielectric layer disposed between the floating gate and the control gate, and having one of a silicon nitride layer, a silicon oxide layer, and a multi-layer thereof, wherein the first dielectric layer includes silicon oxide, 
                wherein the first dielectric layer comprises a multi-layer structure including at least a first layer that extends below the select gate, and a second layer that does not extend below the select gate. 
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