A memory cell with reduced short channel effects is described. A trench region
is formed in a semiconductor substrate. A source region and a drain region are
formed on opposing sides of the trench region, wherein a bottom of the source region
and a bottom of the drain region are above a floor of the trench region. A gate
dielectric layer is formed in the trench region of the semiconductor substrate
between the source region and the drain region. A recessed channel region is formed
below the trench region, the source region and the drain region. A control gate
is formed on the semiconductor substrate above the recessed channel region, wherein
the control gate is separated from the recessed channel region by the gate dielectric layer.