Circuits of threshold elements (Boolean input, Boolean output neurons) have been shown to be surprisingly powerful. Useful functions such as XOR, ADD and MULTIPLY can be implemented by such circuits more eeciently than by traditional AND/OR circuits. In view of that, we have designed and built a programmable threshold element. The weights are stored on polysilicon oating gates, providing long-term retention without refresh. The weight value is increased using tunneling and decreased via hot electron injection. A weight is stored on a single transistor allowing the development of dense arrays of threshold elements. A 16-input programmable neuron was fabricated in the standard 2 m double-poly, analog process available from MOSIS. A long term goal of this research is to incorporate programmable threshold elements, as building blocks in Field Programmable Gate Arrays.