The present disclosure describes a method of forming a memory device. The method includes receiving a wafer substrate, forming a poly stack pattern on the wafer substrate, performing an ion implantation process to form a source and a drain in the wafer substrate, forming a memory gate and a control gate in the defined poly stack pattern, and forming a control gate in the control poly stack pattern. Forming the memory gate further includes performing a memory gate recess to bury the memory gate in an oxide layer.