 The floating gate may be conductive (typically polysilicon in most kinds of flash memory) or non-conductive (as in SONOS flash memory).In flash memory, each memory cell resembles a standard metal–oxide–semiconductor field-effect transistor (MOSFET) except that the transistor has two gates instead of one.The cells can be seen as an electrical switch in which current flows between two terminals (source and drain) and is controlled by a floating gate (FG) and a control gate (CG).