PURPOSE: To provide a method of easily manufacturing a semiconductor memory device stabilized in capacity and lessened in number of processes by a method wherein a lower electrode of polysilicon which forms a fin is formed at the same time.
CONSTITUTION: A first process where silicon dioxide films 7, 8, and 9 different from one another in impurity concentration are successively formed in layers, a second process where a contact hole 10 is bored in the silicon dioxide films 7, 8, and 9 at a prescribed point through a fine working process, a third process where the contact hole 10 is subjected to wet etching with hydrofluoric acid, and a fourth process where a conductive film 13 is formed on the etched part are provided. Moreover, a process where a silicon nitride film 6 is formed before the silicon dioxide films 7, 8, and 9 are formed is provided.