The application relates to a FLASH device and a forming method thereof. The forming method of the FLASH device comprises the following steps: forming a substrate, the substrate comprising a substrate, a plurality of unit structures located above the substrate and an isolation groove located between adjacent unit structures, the
unit structure comprising a floating gate and a
dielectric layer covering the floating gate; forming a filling layer filling the isolation groove and covering the
dielectric layer; forming an auxiliary layer covering the filling layer, the
etching selection ratio of the auxiliary layer and the filling layer reaching 1:1;
etching back the auxiliary layer and the filling layer at the same
etching rate, removing the auxiliary layer and part of the filling layer, and the surface of the remaining filling layer away from the substrate being flush with the surface of the
dielectric layer away from the substrate. The application reduces or even avoids the generation of a filling layer sharp corner at the edge of the isolation groove, and eliminates the influence of the filling layer sharp corner on the subsequent deposition of an erasing layer.