PURPOSE: To decrease manufacturing cost by forming a control gate and a floating gate with a single layer conductive film.
CONSTITUTION: On the side of a polycrystal Si film 14a, which is a control gate, a polycrystal Si film 14b which is a floating gate is arranged. Between the counter surfaces 34 of respective polycrystal Si films 14a and 14b, a polycrystal Si film 33 is embedded via a SiO2 film 32. Consequently, even though polycrystal Si films 14a and 14b are separate from each other planarily, there are large capacitance coupling coefficients of polycrystal Si films 14a and 14b. Hence, this enables a channel hot electron 36 generated on the drain side end of a channel 35 under the polycrystal Si film 14a to be injected only to the polycrystal Si film 14b.