To provide a method of manufacturing a semiconductor device in which contacts are surely separated with high insulation resistance even when using a self-align contact process.

In the method of manufacturing the semiconductor device having a first step for embedding an insulating film 28 between first conductive films 16 having stopper films 20 and 22, a second step for patterning the insulating film 28 with a mask layer 30 formed on the stopper layer 22 and the insulating film 28 and a third step for embedding second conductive films 32 and 34 between the patterned insulating films 28 by flattening the second conductive films over all the surface, the stopper film has a double layer structure composed of the lower layer stopper film 20 formed on the first conductive film 16 and the upper layer stopper film 22 formed on the lower layer stopper film 20 and the upper layer stopper film 22 partially etched in the second step is removed after the second step.

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