A process for producing a non-volatile memory cell is disclosed. The desired polysilicon structure is masked by an oxidation-inhibiting layer, preferably a nitride layer. The polysilicon above the source/drain regions and field effect regions is then converted into silicon dioxide. The interval between adjacent polysilicon paths is thus filled with silicon dioxide. The conversion of polysilicon also increases the field oxide thickness in the field effect regions. A second polysilicon layer is applied on a field effect region so as to include the oxidation-inhibiting layer located therein, and one capacitor electrode is formed therefrom by masking and etching. The first polysilicon layer below the oxidation-inhibiting layer forms the other capacitor electrode and the oxidation-inhibiting layer forms the dielectric. The advantages of the invention consist in a less complex masking and etching technique and in an improved reliability of the components.