Abstract: In the method for manufacturing a semiconductor device (100), which comprises a semiconducting body (1) having a surface (2) with a source region (3) and a drain region (4) defining a channel direction (102) and a channel region (101), a first stack (6) of layers on top of the channel region (101), the first stack (6) comprising, in this order, a tunnel dielectric layer (11), a charge storage layer (10) for storing an electric charge and a control gate layer (9), and a second stack (7) of layers on top of the channel region (101) directly adjacent to the first stack (6) in the channel direction (102), the second stack (7) comprising an access gate layer (14) electrically insulated from the semiconducting body (1) and from the first stack (6), initially a first sacrificial layer (90) is used, which is later replaced by the control gate layer (9).