Polysilicon-oxide-nitride-oxide-silicon(SONOS) transistors were fabricated by using 0.35${mu}{ extrm}{m}$ complementary metal-oxide-semiconductor(CMOS) process technology to realize a low voltage programmable flash memory. The thickness of the tunnel oxide, the nitride, and the blocking oxide were 2.4nm, 4.0nm, and 2.5nm, respectively, and the cell area of the SONOS memory was 1.32$mu$$m^2$. The SONOS device revealed a maximum memory window of 1.76V with a switching time of 50ms at 10V programming, as a result of the scaling effect of the nitride. In spite of scaling of nitride thickness, memory window of 0.5V was maintained at the end of 10 years, and the endurance level was at least 105 program/erase cycles. Over-erase, which was shown seriously in floating gate device, was not shown in SONOS device.