Abstract: A long-life, electrically writable and erasable non-volatile semiconductor memory device is disclosed. The memory device is fabricated in the following steps. After forming a first gate insulating film on a semiconductor substrate, a window is opened in the first gate insulating film to expose a portion of the surface of the semiconductor substrate, using a two-step etching technique in which dry etching and wet etching are performed successively. The exposed portion of the semiconductor substrate not over-etched is selectively oxidized to form a tunnel insulating film (second gate insulating film) having edge portions resistant to dielectric breakdown. Thereafter, a floating gate, a third gate insulating film, and a control gate are formed sequentially. The floating gate is patterned in such a way as to cover the entire tunnel insulating film or cross only a portion of an edge of the tunnel insulating film.