FinFET based flash memory cell

A method of manufacturing a flash memory cell is provided including forming a plurality of semiconductor fins on a semiconductor substrate, forming floating gates for a sub-set of the plurality of semiconductor fins and forming a first insulating layer between the plurality of semiconductor fins. The first insulating layer is recessed to a height less than the height of the plurality of semiconductor fins and sacrificial gates are formed over the sub-set of the plurality of semiconductor fins. A second insulating layer is formed between the sacrificial gates and, after that, the sacrificial gates are removed. Recesses are formed in the first insulating layer and sense gates and control gates are formed in the recesses for the sub-set of the plurality of semiconductor fins. The first and second insulating layers may be oxide layers.