PURPOSE: To reduce the sheet resistance by covering a source/drain or silicidizing a part thereof to form a silicide region.

CONSTITUTION: First gate electrodes 102 and 103 are formed on the insulated surface 101 of a substrate. A silicon nitride film 106 is deposited on the entire surface to form an amorphous Si film and etched to form island-like regions 107 and 108. Another silicon nitride film 110 is deposited and laser beam is irradiated on a peripheral circuit part to crystallize the island-like Si film. An Al film 111 is formed and etched to form second gate electrodes 112 and 113. In an electrolytic soln. a current is applied to the gate electrodes to form anode oxides 116 and 117 on the top and side faces of the electrodes 112 and 113. The film 110 is etched with leaving the insulation films 120 and 121. The Si layer 107 and gate electrode part are masked and impurity is injected to form n-type impurity regions 124 and 125. A Ti film 130 is formed on the entire surface and annealed to form silicide regions 131 and 132.