A memory transistor of an EEPROM has a floating gate electrode of a shape such
that it covers the entirety of a tunnel film and a channel region and does not
cover a region between the channel region and an embedded layer. And, a control
gate electrode is formed on an interlayer insulating film on the floating gate
electrode into a shape such that it is wider than the floating gate electrode above
the tunnel film, and is narrower than the floating gate electrode above the channel region.
