PURPOSE: To thinly form a capacitor insulating film between an earth wiring and a gate electrode in a SRAM memory cell with excellent uniformity.

CONSTITUTION: After an element isolation field oxide film 2, a gate oxide film 2b, and gate electrodes 3a and 3b have been formed on a P-type silicon substrate 1, source and drain 4a, 4b and 4c are formed. Then, a CVD oxide film 5 of 40nm in thickness, which becomes a capacity insulating film, and a polysilicon 6 of 200nm in thickness are deposited. Then, a contact hole 7 is perforated. The thin oxide film, which is grown in the contact hole when photoresist is removed, is etched by dilute hydrofluoric acid. At this time, as the CVD oxide film 5 is covered by polysilicon 6, there is no thinning of film. Polysilicon 6 of 200nm in thickness is deposited on the whole surface again. Then, the polysilicon 6 is patterned, and an earthing wiring 8 is formed.