A method is provided for manufacturing electronic non-volatile memory devices on a semiconductor substrate including a matrix of memory cells having floating gate regions formed on respective active areas and an oxide layer separating the active areas. The method may include forming sidewalls of the floating gate regions that are slanted with respect to a surface of the semiconductor substrate, forming a trench in the oxide layer following the formation of the floating gate regions, and forming a plug of polycrystalline silicon in the trench. The slanted sidewalls of the floating gate regions provide a leading for the formation of upper layers.