Method of manufacturing an EEPROM device

1. A method for manufacturing a semiconductor device comprising:

providing a semiconductor substrate;

forming a first dielectric layer having a first thickness on the semiconductor substrate;

forming a first opening having a first width in the first dielectric layer;

forming a spacer material having a first predetermined thickness on the bottom of the first opening and a second predetermined thickness on sidewalls of the opening, the second predetermined thickness being greater than the first predetermined thickness;

performing a first etch process to remove a portion of the spacer material while retaining a remaining portion of the spacer material;

performing a second etch process to remove a portion of the remaining portion of the spacer material exposing a surface of the semiconductor substrate while forming a spacer on the sidewalls of the first opening;

forming a second dielectric layer having a second thickness on the exposed surface of the semiconductor substrate in a middle region of the first opening;

removing the spacer to form a second opening having a first opening portion and a second opening portion on opposite sides of the second dielectric layer, each of the first and second opening portions having a second width;

forming a third dielectric layer having a third thickness on the first and second opening portions of the second opening, the third thickness being smaller than the first thickness and the second thickness.

2. The method of claim 1 , wherein forming the first opening comprises:

forming a hardmask layer on the first dielectric layer;

forming an anti-reflection layer on the hardmask layer;

forming a photoresist layer on the anti-reflection layer;

patterning the photoresist layer to define the first opening; and

performing an etching process on the anti-reflection layer, the hardmask layer, and first dielectric layer using the patterned photoresist layer as a mask.

3. The method of claim 2 , wherein performing the etching process comprises:

performing a dry etching process to remove a portion of the first thickness of the first dielectric layer while retaining a remaining portion of the first thickness of the first dielectric layer;

removing the remaining portion of the first thickness of the first dielectric layer using a first buffered oxide etchant (BOE) solution.

4. The method of claim 2 , further comprising removing the patterned photoresist layer, wherein

the spacer material layer is formed on the anti-reflection layer.

5. The method of claim 1 , wherein

performing the second etch process comprises using a second buffered oxide etchant (BOE) solution.

6. The method of claim 1 , further comprising:

forming a gate material layer on the third dielectric layer.

7. The method of claim 6 , wherein the gate material layer covers a portion of the third dielectric layer disposed on one of the first and second opening portions of the second opening.

8. The method of claim 6 , wherein the third dielectric layer is a tunneling oxide layer, and the gate material layer is a floating gate.

9. The method of claim 1 , wherein the second thickness is smaller than the first thickness.

10. The method of claim 1 , wherein the spacer has a high etching selectivity relative to the second dielectric layer.