SEMICONDUCTOR MEMORY

PURPOSE:To reduce the number of manufacturing steps by forming a floating gate electrode and polysilicon wirings of the same material in the same thickness. CONSTITUTION:With a first photoresist pattern 7 as a mask a second polysilicon film 6 is selectively removed by etching to form a control gate electrode 11. Further, a second photoresist pattern 15 is formed at a position corresponding to the upper part of a field oxide film 2 on a second oxide film 5, and with it and the pattern 7 together as masks a first polysilicon film 4 and first and second oxide films 3, 5 are selectively removed by etching to form a floating gate electrode 9, first and second gate oxide films 8, 10, and polysilicon wirings 16. Then, an impurity diffused layer 12 is formed. An interlayer insulating film 13 is formed on the whole surface, and a third photoresist pattern 17 having an opening 18 is formed further thereon.