A semiconductor memory device includes a semiconductor substrate, an
isolation insulation film filled in a plurality of trenches formed in the
semiconductor substrate to define a plurality of element formation
regions, a floating gate provided on each of the element formation
regions through a first gate insulation film, a control gate provided on
the floating gate through a second gate insulation film, and source/drain
regions provided in the semiconductor substrate, wherein a mutual
diffusion layer is provided at least at an interface between the second
gate insulation film and the control gate.