To manufacture a photomask (a working reticle) which can be used at the time of manufacturing devices of small scale many kinds such as ASICs and system LSIs in a short time and at a low cost.

A first working reticle WR1, in which circuit pattern units Pa to Pe commonly usable in a plurality of devices are formed, and a second working reticle WR2, in which another circuit pattern units Pf to Pw are formed, are manufactured by using a laser beam drawing device or the like. Working reticles WR, WR1 for manufacturing the device are manufactured by transferring projected images of a plurality of the circuit pattern units selected from the working reticles WR1, WR2 on a substrate with a prescribed positional relation by using an optical stepper.