a first gate, which is formed on {HEAD ~ the upper surface}, wherein a part of the first gate is above {TAIL ~ the first field oxide region} 
a first gate , which is formed on { HEAD ~ the upper surface } , wherein a part of the first gate is above { TAIL ~ the first field oxide region }
OTH OTH OTH OTH OTH OTH OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD HEAD OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH TAIL TAIL TAIL TAIL TAIL TAIL TAIL TAIL TAIL