Abstract: A method for manufacturing memory points including control and floating gates, including the steps of: delimiting at the surface of the substrate an active region by insulation areas; forming a first insulating layer; opening a window in the first insulating layer to partially expose the entire width of the active region and a portion of the insulating areas; forming a second very thin insulating layer; depositing a first conductive material; forming a third insulating layer; and depositing a second conductive material, and further including a step of etching the first and second conductors and the third, second, and first insulating layers according to a same contour to expose the active region and the insulation areas in the vicinity of the borders between the active region and the insulation areas.