Abstract: The present invention discloses a method for manufacturing a flash memory device including the steps of: sequentially forming a first polysilicon film for a floating gate electrode, a first oxide film, a polysilicon film for a hard mask and a second oxide film on a semiconductor substrate; etching and patterning the second oxide film and the polysilicon film for the hard mask, by forming photoresist patterns on a predetermined region of the second oxide film, and removing the photoresist patterns; forming spacers on the sidewalls of the polysilicon film for the hard mask, by forming and etching a polysilicon film for forming spacers on the whole surface of the resulting structure; removing the exposed first oxide film and a predetermined thickness of second oxide film formed on the patterned polysilicon film for the hard mask; forming floating gate electrode patterns by performing first and second etching processes by using the patterned polysilicon film for the hard mask and the spacers as an etch mask; perf