Abstract: A method is provided for forming a split-gate flash memory cell having a sharp beak of poly which substantially improves the programming erase speed of the cell. The sharp beak is formed through an extra and judicious wet etch of the polyoxide formed after the oxidation of the first polysilicon layer. The extra oxide dip causes the polyoxide to be removed peripherally thus forming a re-entrant cavity along the edge of the floating gate. The re-entrant beak is such that it does not get damaged during the subsequent process steps and is especially suited for cell sizes smaller than 0.35 micrometers.