When a control gate electrode 7 is processed using a control gate electrode processing mask 8, the control gate electrode 7 in a region where the floating gate electrode 4 has been removed is partially left. Because of the presence of the left control gate electrode 7, the gate electrode interlayer insulating film 6 and gate insulating film 3 below the control gate electrode 7 are not dug in the region where the floating gate electrode 4 has been removed. Therefore, when the floating gate electrode 4 is removed, the semiconductor substrate is not dug. In this way, since the semiconductor substrate 1 is not dug, the semiconductor memory device can be manufactured stably and precisely.
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