Abstract: On a semiconductor substrate, a floating gate electrode composed of a first layer of polysilicon is disposed through a gate dielectric film, and the drain diffusion layer contacts with the floating gate electrode by self-alignment. The source diffusion layer is disposed to have an offset. The control gate electrode is formed through the ON film and second gate dielectric film on the floating gate electrode. The control gate electrode is formed to cover the offset region. The first gate dielectric film is formed entirely of the tunneling dielectric film at least in the region beneath the floating gate electrode. In such constitution, an electrically erasable and programmable semiconductor memory device small in cell area and excellent in matching with other process may be obtained.