Flash device having a large planar area ono interpoly dielectric

A new method of fabricating a stacked gate Flash EEPROM device having an improved interpoly oxide layer is described. A gate oxide layer is provided on the surface of a substrate. A first polysilicon layer is deposited overlying the gate oxide layer and patterned to form a floating gate. Source and drain regions associated with the floating gate are formed within the substrate. An oxide layer is deposited overlying the floating gate and the substrate. The oxide layer is polished away until the top of the oxide layer is even with the top of the floating gate. A second polysilicon layer is deposited overlying the oxide layer and the first polysilicon layer of the floating gate wherein the second polysilicon layer has a smooth surface. An interpoly dielectric layer is deposited overlying the second polysilicon layer. A third polysilicon layer is deposited overlying the interpoly dielectric layer. The third polysilicon layer and the interpoly dielectric layer are patterned to form a control gate overlying the floating gate. An insulating layer is deposited overlying the oxide layer and the control gate. Contact openings are formed through the insulating layer to the underlying control gate and to the underlying source and drain regions. The contact openings are filled with a conducting layer to complete the fabrication of the Flash EEPROM device.