Abstract: Within a method for fabricating a split gate field effect transistor (FET) device there is employed a two step etch method for forming a floating gate electrode. Within the two step etch method there is employed a patterned first masking layer and a blanket second masking layer to assist in providing the floating gate electrode with a sharply pointed tip within at least either an upper edge of the floating gate electrode or sidewall of the floating gate electrode. The sharply pointed tip provides the split gate field effect transistor (FET) device with enhanced data erasure performance.