Abstract: A method of protecting a tunnel dielectric area from subsequent processing steps in EEPROM fabrication after formation of a memory cell poly 1 floating gate on a P-type substrate, including first implanting the substrate to form a buried N+ junction below and beside the floating gate, and then growing a first thin oxide layer over the N+ junction and on sidewalls of the floating gate and a selection device gate. A thin layer of polysilicon is deposited and then a second thin oxide layer is grown over the thin polysilicon layer. A photoresist is applied, and then removed from the top surface and the sidewalls of the gate structures. The second thin oxide layer is removed from the top surface and the vertical sidewalls of the gate structures.