A method of fabricating a flash memory cell having a split gate structure. A sacrificial layer is formed on a floating gate layer formed on a semiconductor substrate. The sacrificial layer is etched to form an opening exposing a portion of the floating gate layer. A gate interlayer insulating layer pattern is formed inside the opening. After removing the sacrificial layer pattern and etching the floating gate layer (using the gate interlayer insulating layer pattern as an etch mask), a floating gate is formed under the gate interlayer insulating layer pattern. A control gate is formed overlapping a portion of the floating gate.