To realize a semiconductor device, a magnetic sensor and a current sensor which made a detector element formed on a semiconductor substrate capable of approaching closer to an object to be measured.

Electrodes 14 are formed at the bottom of a penetration hole 13, etched anisotoropically in a semiconductor material having a crystal plane of (100), capable of anisotropic etching and a wire 18 is bonded to the electrode 14 from the etched penetration hole side 13 for the semiconductor device. Since the distance between a sensor part 12 and the measuring object can be made close, without being limited by the bonding wire 18 and the like, the sensor sensitivity can be improved drastically. By arranging a current conductor of the measuring current via an insulation layer 15 on the surface of the semiconductor device, a current sensor is obtained. It is desirable to provide the current sensor with a magnetic flux convergence plate for enhancing the magnetic field strength at the magnet sensor part, by making the magnetic flux due to the current flowing in the current conductor converge.