Abstract: A method for forming a floating gate of a non-volatile memory device includes steps of defining a substrate, forming a plurality of field isolation structures within the substrate, planarizing the substrate that includes the plurality of field isolation structures, and growing a first dielectric layer on the substrate. The method also includes steps of depositing a polysilicon layer over the first dielectric layer, chemical mechanical polishing the polysilicon layer with an oxide etchant to achieve local planarization, growing a second dielectric layer over the planarized polysilicon layer, depositing a third dielectric layer over the second dielectric layer, forming a fourth dielectric layer over the third dielectric layer, and patterning and forming a floating gate in the polysilicon layer.