US Patent 7759725 Semiconductor device and manufacturing method of the same

Disclosed is a method of manufacturing a semiconductor device, including the steps of: forming on a second insulating film a first resist pattern having a first window; employing the first resist pattern as an etching mask to form first openings exposed from contact regions CR; forming, on a second conductive film, a second resist pattern having first resist portions; employing the second resist pattern as an etching mask to form first and second conductors, a floating gate and a control gate; forming a third resist pattern in regions I, II and III; and employing the third resist pattern as an etching mask to remove the portions of the second conductors under second windows.