A method for manufacturing a split-gate flash memory cell, comprising the steps of forming an active region on a semiconductor substrate; forming a buffer layer on the semiconductor substrate; forming a first dielectric layer on the buffer layer; removing part of the first dielectric layer; defining an opening; removing the buffer layer within the opening; forming a gate insulating layer and floating gates; forming a source region in the semiconductor substrate; depositing a conformal second dielectric layer on the opening; removing the buffer layer outside the first dielectric layer and the floating gates; and forming an oxide layer and control gates.