The present invention provides a semiconductor structure for a split gate flash memory cell and a method of manufacturing the same. The split gate flash memory cell provided by the present invention at least includes a select gate and a floating gate formed on the substrate, one side of the select gate is formed with an isolation wall, and the floating gate is on the other side of the isolation wall. An ion implantation region is formed in an upper portion of the substrate below the isolation wall, wherein the ion implantation type of the ion implantation region is different from the ion implantation type of the substrate. The invention also provides a manufacturing method for manufacturing the above-mentioned split gate flash memory cell, and the manufacturing method provided by the invention can be compatible with the existing manufacturing process of the split gate flash memory cell without increasing the process cost and the process complexity. The manufactured split gate flash memory cell can reduce the influence of the channel inversion region on the channel current, thereby improving the characteristics of the channel current of the flash cell and optimizing the device performance.