| 摘要 |
PROBLEM TO BE SOLVED: To manufacture a field effect transistor at low cost by flattening a third insulating film so that a second insulating film on a first gate electrode is made to remain, then after forming a fourth insulating film over it, the third and fourth insulating films are etched for forming an impurity diffusion region and connection hole. SOLUTION: A first gate insulating film 103 is formed on a region formed with an element isolation film 102 formed on the surface of a semiconductor substrate 101, over which two gate electrodes are formed as a conductive layer 106 comprising a poly-silicon layer and tungsten silicide layer. Between these gate electrodes, a second insulating film 108 is formed on one gate electrode. A third insulating film 111 is so flattened and formed that the second insulating film 108 is made to remain, over which a fourth insulating film 112 is formed. These insulating films 111 and 112 are etched to form the impurity diffusion region 108 and connection holes A and B.
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