Aspects for forming a Flash EPROM cell with an adjustable threshold voltage are described. In a method aspect, the method includes forming a substrate structure to establish a foundation for cell formation, and forming a gate structure with a floating gate layer comprising polysilicon-germanium (poly-SiGe) of a non-uniform Ge concentration on the substrate structure. The method further includes forming source and drain regions within the substrate structure, the drain region having a different threshold voltage than the source region. In a further aspect, a Flash EPROM cell with an adjustable threshold voltage includes a substrate structure as a foundation for the cell. The cell further includes a gate structure on the substrate structure, the gate structure comprising a floating gate layer of polysilicon-germanium (poly-SiGe) of non-uniform Ge concentration. Additionally, source and drain regions are included in the substrate structure bordering the gate structure, the drain region having a differing threshold voltage than the source region.