A non-volatile memory cell includes a substrate, a first isolation
structure positioned in a first region on the substrate, a second
isolation structure surrounding a second region on the substrate, a
control gate positioned on the first isolation structure in the first
region, a first insulating layer positioned on the control gate, a second
insulating layer positioned on the portion of the substrate in the second
region, and a floating gate positioned on the first insulating layer and
the second insulating layer.