Abstract: Within a method for fabricating a split gate field effect transistor (FET) within a semiconductor integrated circuit microelectronic fabrication, there is employed a sacrificial self aligned spacer layer which defines a control gate electrode channel within the split gate field effect transistor (FET). The sacrificial self aligned spacer layer is employed as part of an ion implantation mask employed for forming a source/drain region adjoining the control gate electrode channel within the split gate field effect transistor (FET). The sacrificial self aligned spacer layer is stripped from over the control gate electrode channel prior to forming over the control gate electrode channel a control gate electrode within the split gate field effect transistor.