A flash memory device having a spacer of a gate region formed in an oxide-nitride-oxide (ONO) structure and a source/drain region formed using the ONO structure. The outermost oxide in the ONO structure is removed and an interlayer insulating film is formed to ensure sufficient space between the gate regions. Thus, it is possible to prevent a void from being generated in the interlayer insulating film and prevent a word line from being electrically connected to a drain contact for forming a bit line.