A programmable non-volatile memory (PNVM) device and method of forming the same compatible with CMOS logic device processes to improve a process flow, the PNVM device including a semiconductor substrate active area; a gate dielectric on the active area; a floating gate electrode on the gate dielectric; an inter-gate dielectric disposed over the floating gate electrode; and, a control gate damascene electrode extending through a dielectric insulating layer in electrical communication with the inter-gate dielectric, the control gate damascene electrode disposed over an upper portion of the floating gate electrode.