A method of manufacturing a flash memory device includes the steps of forming trenches by forming a tunnel oxide layer and a conductive layer for a floating gate over a semiconductor substrate, and then etching a portion of the conductive layer, the tunnel oxide layer and the semiconductor substrate to form the trenches, filling the trenches with an insulating layer to form isolation layers projecting above the floating gate, forming spacers on sidewalls of the isolation layers projecting above the floating gate, etching the conductive layer using the spacers as a mask, thereby forming a U-shaped conductive layer, removing the spacers, etching the top surface of the isolation layers, thereby controlling an Effective Field Height (EFH) of the isolation layer, and forming a dielectric layer and a conductive layer for a control gate on the resulting surface.