An N-channel, double level poly, MOS read only memory or ROM array is electrically programmable by floating gates positioned beneath control gates formed by row address lines. The cells may be electrically programmed by applying selected voltages to the source, drain, control gate and substrate; the floating gate is charged through an insulator between the floating gate and the channel. A simplified process for fabrication of the devices eliminates photoresist and implant steps yet produces improved characteristics in the form of higher gain and lower body effect.