A split-gate flash memory device has a floating gate with a lateral recess
at its bottom sidewall by adding an undercutting step. The split-gate
flash memory device has a floating gate with a lateral recess on a
substrate, an integrated dielectric layer lining the substrate, the
sidewall and the lateral recess of the floating gate; a control gate on
the integrated dielectric layer and covering at least part of the
floating gate; and a dielectric spacer in the lateral recess between the
integrated dielectric layer and the control gate.