| 摘要 |
Disclosed is a semiconductor device, comprising a substrate having a first region and a second region surrounding the first region, a MOS transistor formed in the first region, a first conductive layer formed in the first region and constituting the lower layer of a two-layered gate electrode of the MOS transistor, a second conductive layer for isolation, the second conductive layer being formed in the second region and having an upper surface whose level is lower than that of the upper surface of the first conductive layer, a first insulating layer formed between the first and second regions, a second insulating layer formed on the second conductive layer, and a third conductive layer formed over the first conductive layer and the second insulating layer and constituting the upper layer of the two-layered gate electrode of the MOS transistor.
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