| 摘要 |
PROBLEM TO BE SOLVED: To prevent the film taper of an insulating film in an element separating area with a simple method in the manufacturing process of a semiconductor device. SOLUTION: An element separation insulating film 3 is formed on the surface of a silicon substrate 1 by a silicon oxidized film of a first insulating material, and a silicon nitride film 10 of a second insulating material different in etching speed from the first insulating material is stuck to the whole face of a protection insulating film 4. The protection insulating film 4 is selectively etched, a protection insulating film opening 5 is formed and the gate insulating film 11 of a MOS transistor is formed in the protection insulating film opening 5. Then, the gate electrode 6 or the side wall insulating film 14 of the MOS transistor is formed on the gate insulating film 11.
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