PURPOSE: To make it possible to obtain a flat wiring by a method wherein two layers of interlayer insulating films are deposited and after a tungsten layer is formed in a contact hole, the second layer inter-layer insulating film adhered with an unnecessary part of the tungsten-layer is removed and the wiring is formed on the first layer interlayer insulating film.
CONSTITUTION: A second insulator film 104 different from a first insulator film 103 is formed on the insulator film 103 formed on a semiconductor substrate 101. The insulator films 103 and 104 are etched to form a contact hole, a tungsten layer 105 is formed in this hole and the insulator film 104 is etched and removed. Then, a conductor layer 106 is formed on the insulator film 103 and an etching is performed to form a wiring. Thereby, a flat wiring can be formed.