Abstract: A new method of fabricating a stacked gate Flash EEPROM device having an improved stacked gate topology is described. Isolation regions are formed on and in a semiconductor substrate. A tunneling oxide layer is provided on the surface of the semiconductor substrate. A first polysilicon layer is deposited overlying the tunneling oxide layer. The first polysilicon layer is polished away until the top surface of the polysilicon is flat and parallel to the top surface of the semiconductor substrate. The first polysilicon layer is etched away to form the floating gate. The source and drain regions are formed within the semiconductor substrate. An interpoly dielectric layer is deposited overlying the first polysilicon layer. A second polysilicon layer is deposited overlying the interpoly dielectric layer. The second polysilicon layer and the interpoly dielectric layer are etched away to form a control gate overlying the floating gate. An insulating layer is deposited overlying the oxide layer and the control gate.