PURPOSE: To improve the reliability for the data retention (charge retention in a floating gate) of a non-volatile semiconductor storage with a floating gate electrode and an insulation film formed by a coating baking method.
CONSTITUTION: A floating gate electrode 9 and a control gate electrode 8 are formed and then a first interlayer insulation film 20 and a first metal wiring 12 are formed. After that, the film of a nitride film, for example, a silicon oxynitride film 118, is formed. Then, a second interlayer insulation film 13 is formed and then an SOG film 14 is formed. After that, the SOG film is etched back by dry etching and a third interlayer insulation film is formed. Then, a second metal wiring 3 and a cover film are formed, thus forming the nitride film between the floating gate electrode and the SOG film and hence preventing a charge in the floating gate electrode from being affected by water in the SOG film for improving the reliability.