Method of manufacture of vertical split gate flash memory device

1. Field of the Invention A method of forming a vertical transistor memory device includes the following steps. Before forming the trenches, FOX regions are formed between the rows. Form a set of trenches with sidewalls and a bottom in a semiconductor substrate with threshold implant regions the sidewalls. Form doped drain regions near the surface of the substrate and doped source regions in the base of the device below the trenches with oppositely doped channel regions therebetween. Form a tunnel oxide layer over the substrate including the trenches. Form a blanket thick floating gate layer of doped polysilicon over the tunnel oxide layer filling the trenches and extending above the trenches. Etch the floating gate layer down below the top of the trenches. Form an interelectrode dielectric layer composed of ONO over the floating gate layer and over the tunnel oxide layer. Form a blanket thick control gate layer of doped polysilicon over the interelectrode dielectric layer. Pattern the control gate layer into control gate electrodes. Form spacers adjacent to the sidewalls of the control gate electrode.