There are provided a memory transistor having a select transistor with asymmetric gate electrode structure and an inverted T-shaped floating gates and a method for forming the same. A gate electrode of the select transistor adjacent to a memory transistor has substantially an inverted T-shaped figure, whereas the gate electrode of the select transistor opposite to the memory transistor has nearly a box-shaped figure. In order to form the floating gate of the memory transistor in shape of the inverted T, a region for the select transistor is closed when opening a region for the memory transistor.