| 摘要 |
An etching stopper film is formed over a first insulating film. Then, a second insulating film is formed with a thickness that allows concave and convex portions formed due to a first gate electrode to remain. Then, anisotropic etching is performed using the etching stopper film as a stopper to remove the second insulating film over a second gate electrode and form a first side wall spacer of the first gate electrode. Then, the etching stopper film is removed. Then, anisotropic etching is performed on the first insulating film to form a second side wall spacer over the second gate electrode and form a third side wall spacer which is disposed inside the first side wall spacer over the first gate electrode.
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