Non-volatile memory (NVM) cell and device structure integration

A dielectric layer is formed over the substrate in the capacitor region and the memory region and a select gate layer is formed over the dielectric layer. A select gate is formed over the memory region and a plurality of lines of electrodes over the capacitor region from the select gate layer. A charge storage layer is formed over the capacitor region and the memory region including over the select gate and the plurality of lines. A control gate layer is formed over the charge storage layer over the capacitor region and over the memory region. The control gate layer is patterned to form a control gate of a memory cell over the memory region and a first electrode of a capacitor over the capacitor region. The plurality of lines are connected to the capacitor region to form a second electrode of the capacitor.