The structure of the FLASH device includes a first dielectric layer formed on a substrate. A floating gate with spacer profile formed on the first dielectric layer. A dielectric spacer is formed on the floating gate for isolation. A second dielectric layer is formed along the approximately vertical surface of the floating gate and the dielectric spacer and a lateral portion of the second dielectric layer laterally extends over the substrate adjacent the floating gate. A control gate is formed on the lateral portion of the second dielectric layer that laterally extends over the substrate. The control gate is formed on the lateral portion of the second dielectric layer.