Abstract: A device and a method of manufacture of a semiconductor device on a semiconductor substrate is provided. An N+ source layer is formed on the surface of the semiconductor substrate. A dielectric layer is formed on the surface of the source layer. The dielectric layer is patterned and etched forming a dielectric layer pattern with openings therein, a silicon epitaxial layer in the openings in the dielectric layer pattern. An N+ drain layer is formed on the surface of the silicon epitaxial layer. A second dielectric layer is formed on the surface of the device including the N+ drain layer. A conductor layer is formed and patterned containing silicon over the second dielectric layer. An N+ implant mask with an N+ opening over a region of the epitaxial layer is formed (source) and ion implanting through that N+ opening into the N+ implant mask in that region. A code implant mask over the conductor layer is formed and ions are implanted through the code implant mask into the device.