EEPROM with reduced manufacturing complexity

A semiconductor device (200) comprising a semiconductor substrate (210) having source and drain regions (530, 540) located in the semiconductor substrate (210) and having similar doping profiles, wherein a channel region (550) extends from the source region (530) to the drain region (540). The semiconductor device (200) also comprises a dielectric layer (230) located over the source and drain regions (530, 540), the dielectric layer (230) having first and second thicknesses (T1, T2) wherein the second thickness (T2) is substantially less than the first thickness (T1) and is partially located over the channel region (550). The semiconductor device (200) also comprises a gate (510) located over the dielectric layer (230) wherein the second thickness (T2) is located between an end (515) of the gate (510) and one of the source and drain regions (530, 540).