Abstract: A split gate memory cell. A floating gate is disposed on and insulated from a substrate comprising an active area separated by a pair of isolation structures formed therein. The floating gate is disposed between the pair of isolation structures and does not overlap the upper surface thereof. A cap layer is disposed on the floating gate. A control gate is disposed over the sidewall of the floating gate and insulated therefrom, partially extending to the upper surface of the cap layer. A source region is formed in the substrate near one side of the floating gate.