PURPOSE: To enhance step coverage at each contact hole while realizing fine patterning and high integration by forming a round shape corresponding to the depth of a contact hole above each contact hole without effecting round etching.

CONSTITUTION: A first insulation film 5 applicable to reflow is formed thick on an underlying layer having level difference and a second insulation film applicable to reflow is formed relatively thin thereon. The second insulation film 6 is then etched back and contact holes 9A, 9B are made through an interlayer insulation film comprising the first and second insulation films 5, 6. Subsequently, the second insulation film 6 is reflow-processed through heat treatment thus forming a round shape corresponding to the depth of contact hole at the opening of contact hole.