In a floating gate memory cell including a floating gate separated from an active
region by a tunnel isolation region, a first one of the active region and the floating
gate comprises a portion that protrudes towards a second one of the active region
and the floating gate. In some embodiments, the protruding portion tapers toward
the second one of the active region and the floating gate. The tunnel insulation
layer may be narrowed at the protruding portion. Protruding portions may be formed
on both the floating gate and the active region.