A system and method for manufacturing a memory device is provided. A preferred embodiment comprises manufacturing a flash memory device with a tunneling layer. The tunneling layer is formed by introducing a bonding agent into the dielectric material to bond with and reduce the number of dangling bonds that would otherwise be present. Further embodiments include initiating the formation of the tunneling layer without the bonding agent and then introducing a bonding agent containing precursor and also include a reduced concentration region formed in the tunneling layer adjacent to a substrate.