A memory device that includes a plurality of ROM cells each having spaced apart source and drain regions formed in a substrate with a channel region therebetween, a first gate disposed over and insulated from a first portion of the channel region, a second gate disposed over and insulated from a second portion of the channel region, and a conductive line extending over the plurality of ROM cells. The conductive line is electrically coupled to the drain regions of a first subgroup of the ROM cells, and is not electrically coupled to the drain regions of a second subgroup of the ROM cells. Alternately, a first subgroup of the ROM cells each includes a higher voltage threshold implant region in the channel region, whereas a second subgroup of the ROM cells each lack any higher voltage threshold implant region in the channel region.