| 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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