Abstract: A p-type silicon substrate 1 is provided with a trench 11. A second gate oxide film 4 is formed on a bottom wall 11a of the trench. The trench has a side wall 11b on which a first gate oxide film 9 is formed. A thickness of the second gate oxide film 4 is smaller than that of the first gate oxide film 9. A floating gate electrode 5 is formed on the second and first gate oxide films 4 and 9. At the vicinities of the opposite ends of the floating gate electrode 5, there are formed an n.sup.+ -drain diffusion region 2 and n.sup.+ -source diffusion region 3. A control gate electrode 7 is formed over the floating gate electrode 5 with an layer insulating film 6 interposed therebetween. In an electrically programmable and erasable semiconductor memory device (EEPROM) of a flash type, a writing efficiency is improved, a reliability is improved with respect to quality control, and dimensions of memory transistors are reduced.