Split-gate semiconductor device with L-shaped gate

A semiconductor device having a substrate, a dielectric layer over the substrate, a first gate conductor, an inter-gate dielectric structure and a second gate conductor is disclosed. A gate dielectric structure is disposed between the first gate conductor and the dielectric layer, and may include two or more dielectric films disposed in an alternating manner. The inter-gate dielectric structure may be disposed between the first gate conductor and the second gate conductor, and may include two or more dielectric films disposed in an alternating manner. The second gate conductor is formed in an L shape such that the second gate has a relatively low aspect ratio, which allows for a reduction in spacing between adjacent gates, while maintaining the required electrical isolation between the gates and contacts that may subsequently be formed.