A dual-gate device is formed over and insulated from a semiconductor substrate which may include additional functional circuits that can be interconnected to the dual-gate device. The dual-gate device includes two semiconductor devices formed on opposite surfaces of a common active semiconductor region which is provided a thickness and material sufficient to isolate the semiconductor devices from electrostatically interacting. In one embodiment, one of the semiconductor devices includes a charge storing layer, such as an ONO layer. Such a dual-gate device is suitable for use in a non-volatile memory array.