PURPOSE: To obtain the high yield through the realization of high integrated density by providing the thin insulation film between two polycrystal Si films or between the polycrystal Si film and metal film to form the memory cell.

CONSTITUTION: On an insulation film 20 is selectively coated polycrystal Si film 26, in which an area 27 with the diffused impurities is formed. Then, on the film 26 also selectively coated is an insulation film 20' having different depth, on which a polycrystal Si film or metal film 28 is selectively formed. The portion of the polycrystal Si film with no diffused impurities serves as the insulator. Cross points of the area 27 and the film 28, that is dotted circle areas 100, give memory cells and the depth of the film 20' is formed to be thinner at the parts corresponding to the areas 100. Thus, the area of the memory cell becomes equal to that of the area 100 and then no need for making an additional insulation area enables the significant reduction in the area used, which is essential to realize the high integration. It can be also expected to obtain the high yied because of the less numbers of junctions to be formed.