Split Gate Flash Memory Structure with a Damage Free Select Gate and a Method of Making the Split Gate Flash Memory Structure

A method of manufacturing a semiconductor structure of a pair of split gate flash memory cells is provided. A pair of select gates spaced on a semiconductor substrate is formed, and a sacrificial spacer filling a central region between the select gates is formed. A charge trapping dielectric layer is formed conformally along sidewalls of the select gates and over top surfaces of the sacrificial spacer and the select gates, and a pair of memory gates corresponding to the pair of select gates is formed over and laterally abutting the charge trapping dielectric layer. The resulting semiconductor structure is also provided.