Non-volatile memory is described. The non-volatile memory includes a substrate having a source region, a drain region and a channel region. The channel region separates the source region and the drain region. An electrically insulating layer is adjacent to the source region, drain region and channel region. A floating gate electrode is adjacent to the electrically insulating layer. The electrically insulating layer separates the floating gate electrode from the channel region. The floating gate electrode has a floating gate major surface. A control gate electrode has a control gate major surface and the control gate major surface opposes the floating gate major surface. A vacuum layer or gas layer at least partially separates the control gate major surface from the floating gate major surface.