A vertical spark gap assembly for electronic circuits employing poly silicon. The assembly permits dissipation of higher voltages in spark discharge without shorting in the circuit. The spark gap assembly includes a first partially conductive layer and a second partially conductive layer and a non-conductive material positioned between the layers and maintaining a vertically spaced apart relationship therebetween. At least one opening is provided in the first layer and the second layer with the non-conductive material removed from the layer having at least one opening. As such, the arrangement provides a vertical gap formed between and communicating with each layer.