Abstract: The process for manufacturing EEPROM memory cells having a single level of polysilicon and thin oxide with selection transistor, sensing transistor having a floating gate, control gate with a capacitive coupling to the floating gate and a tunnel area with thin oxide, comprises a first step involving the definition of active areas free of field oxide, a second step involving an ionic implantation at a coupling area between the control gate and the floating gate, a third step involving the creation of gate oxide at the active areas, a fourth step involving an additional ionic implantation at said coupling area between the control gate and the floating gate and at said tunnel area, a fifth step involving the removal of the gate oxide superimposed over said areas, a sixth step involving the differentiated growth of coupling oxide and tunnel oxide at said coupling areas and tunnel areas and a seventh step involving the deposition of a layer of polysilicon constituting the floating gate.