Semiconductor device and method for manufacturing the same

摘要

The first insulating film (81) and the second insulating film (82) are so layered in this order on a SOI layer (3) as to cover a gate electrode (6) and a side wall (5) and dry-etched with different etching selection ratio (the etching rate of the second insulating film (82) is larger). After that, an exposed portion of the first insulating film (81) is removed by wet etching. Through these steps, a silicide protection portion (8) is formed only on a flat surface (3S) of the SOI layer (3) and silicide layers (71 and 72) are formed in n+ layers (12 and 13). With this structure, it is possible to prevent etching of the SOI layer in formation of an SiO2 film for silicide protection.