A method of replacing a top oxide around a storage element of a memory device is provided. The method can involve removing a core first poly and core first top oxide in a core region while not removing a periphery first poly in a periphery region on a semiconductor substrate; forming a second top oxide around a storage element in the core region and on the periphery first poly in the periphery region; forming a second poly over the semiconductor substrate in both the core and periphery regions; removing the second poly and second top oxide in the periphery region; and forming a third poly on the semiconductor substrate in both the core and periphery regions.