A method of forming a line for floating gate transistors is described and which includes, providing a substrate having a plurality of discrete field oxide regions, and intervening active area regions therebetween; forming a first alternating series of floating gates over a first alternating series of active area regions; forming a second alternating series of floating gates over a second alternating series of active area regions, the second series of floating gates disposed in spaced, overlapping and partial covering relation relative to the first alternating series of floating gates; forming a layer of dielectric material over the first and second series of floating gates; and forming a control gate layer of electrically conductive material over the layer of dielectric material. The present invention further relates to a memory chip, and die having a line of floating gate transistors formed from the same method.