Abstract: A single transistor electrically programmable and erasable memory cell is disclosed. The single transistor has a source, a drain with a channel region therebetween, defined on a substrate. A first insulating layer is over the source, channel and drain regions. A floating gate is positioned on top of the first insulating layer over a portion of the channel region and over a portion of the source region. A second insulating layer has a top wall which is over the floating gate, and a side wall which is adjacent thereto. A control gate has a first portion which is over the first insulating layer and immediately adjacent to the side wall of the second insulating layer. The control gate has a second portion which is over the top wall of the second insulating layer and is over the floating gate. Erasure of the cell is accomplished by the mechanism of Fowler-Nordheim tunneling from the floating gate through the second insulating layer to the control gate.