To provide a variable resistor for a nonvolatile memory whose manufacturing processes can be reduced, and to provide its manufacturing method and a nonvolatile memory.

The variable resistor for the nonvolatile memory is provided which includes a variable resistance layer 14 provided on the surface of a first wiring layer, an interlayer dielectric 20 provided on the first wiring layer 12, and a plug metal 23 provided in the interlayer dielectric 20 and connected to the variable resistance layer 14. Its manufacturing method and the nonvolatile memory are also provided. The variable resistor can be formed with one layer of interlayer dielectric. Thus, the manufacturing processes can be reduced.