A non- volatile memory device (1, 101, 201, 301) having a gap within a tunnel dielectric layer (14, 114, 214, 314) and a method of manufacturing the same is provided. The devices have a stack of layers on top of a substrate (10, 110, 210, 310) including, a charge tunneling layer with a gap (14, 114, 214, 314), a charge storage layer (16, 116, 216, 316), a control gate layer (20, 120, 220, 320) andan insulating layer (18, 118, 218 220) in between the charge storage layer and the control gate. Manufacturing proceeds through deposition of a sacrificial layer (28, 128,228,328) on parts of a substrate, whereupon a stack of layers (24, 124,224,324) including a charge-storage layer, an insulating layer and a control gate layer are formed. Subsequently, selected parts of the sacrificial layer areremoved, thereby forming a gap in between the charge storage region and the substrate. The gap is protected from future processing by deposition of a sealing layer (34, 134, 234, 334). Such a devicehas a reduced operating voltage and its manufacture can be easily implemented in existing semiconductor processes.