A process for manufacturing a dual charge storage location electrically programmable memory cell that includes the steps of forming a central insulated gate over a semiconductor substrate; forming physically separated charge-confining layers stack portions of a dielectric-charge trapping material-dielectric layers stack at the sides of the central gate, the charge trapping material layer in each charge-confining layers stack portion forming a charge storage element; forming side control gates over each of the charge-confining layers stack portions; forming memory cell source/drain regions laterally to the side control gates; and electrically connecting the side control gates to the central gate. Each of the charge-confining layers stack portions at the sides of the central gate is formed with an “L” shape, with a base charge-confining layers stack portion lying on the substrate surface and an upright charge-confining layers stack portion lying against a respective side of the insulated gate.