There is disclosed a semiconductor device having: a semiconductor substrate; a first gate electrode constructed of a multi-layered stack member provided in a memory region, formed with memory cells, of a surface area of the semiconductor substrate so that the first gate electrode is insulated by a first insulating layer from the semiconductor substrate; and a second gate electrode provided in a logic region, formed with a logic circuit for controlling at least the memory cells, of the surface area of the semiconductor substrate so that the second gate electrode is insulated by a second insulating layer from the semiconductor substrate, wherein said layer, brought into contact with the first insulating layer, of the first gate electrode and the layer, brought into contact with the second insulating layer, of the second gate electrode, are composed of materials different from each other. There is also disclosed a memory region for providing memory cells for defining separate in the cell separating region on the semiconductor substrate, and a logic region for providing a logic circuit for controlling the memory cells; forming a first insulating layer on the semiconductor substrate. |