SEMICONDUCTOR STRUCTURE AND METHOD OF FORMING THE SAME

A method of forming a semiconductor structure is provided. A substrate having a cell area and a periphery area is provided. A stacked structure including a gate oxide layer, a floating gate and a first spacer is formed on the substrate in the cell area and a resistor is formed on the substrate in the periphery area. At least two doped regions are formed in the substrate beside the stacked structure. A dielectric material layer and a conductive material layer are sequentially formed on the substrate. A patterned photoresist layer is formed on the substrate to cover the stacked structure and a portion of the resistor. The dielectric material layer and the conductive material layer not covered by the patterned photoresist layer are removed, so as to form an inter-gate dielectric layer and a control gate on the stacked structure, and simultaneously form a salicide block layer on the resistor.