PURPOSE: To form a high resistor, a low resistor and an electrode or a wiring with a small number of process.
CONSTITUTION: After an insulating film 18 for an etching mask is formed on a poly-Si layer of high resistivity, a silicide layer of low resistivity is formed covering the poly-Si layer and the insulating film 18. A laminated layer of the poly-Si layer and the silicide layer is patterned by selective etching process using resist layers 22A, 22G, and the insulating film 18 as masks. As the results, the following are obtained at the same time; a low resistor A composed of residual parts 16A, 20A of the laminated layer, a gate electrode (or wiring) G, composed of residual parts 16G, 20G of the laminated layer, and a high resistor B composed of a residual part 16B of the poly-Si layer.