A method is disclosed for forming a split gate flash memory cell having a thin floating gate and a sharp poly tip in order to improve the erasing and programming speed of the cell. The method involves the use of an oxide other than the poly oxide that is conventionally employed in forming the floating gate, and also using to advantage a so-called “smiling effect” which is normally taught away. The smiling effect, or an uneven thickening of an oxide layer, comes into play while growing interpoly oxide where concurrently the oxidation of the polysilicon gate advances in such a manner so as to form a sharp and reliable poly tip. The invention is also directed to providing a split gate flash memory cell having a thin floating gate and a poly tip therein.