Method of manufacturing a flash memory device

A method of manufacturing a flash memory device includes the steps of forming a tunnel oxide layer and a polysilicon layer over a semiconductor substrate. An etch process is then performed to form a pattern and a trench. An isolation layer is formed in the trench. A polysilicon spacer layer is formed on the resulting surface. A specific region of the polysilicon spacer layer and the isolation layer is etched in a single etch process to form a recess hole in a central portion of the isolation layer. The polysilicon spacer layer is then removed.