A flash memory cell structure is provided. A semiconductor structure includes a semiconductor substrate, a floating gate overlying the semiconductor substrate, a word-line adjacent to the floating gate, an erase gate adjacent to a side of the floating gate opposite the word-line, a first sidewall disposed between the floating gate and the word-line, and a second sidewall disposed between the floating gate and the erase gate. The first sidewall has a first characteristic and the second sidewall has a second characteristic. The first characteristic is different from the second characteristic.