To improve the process yield and reliability of the element operation, by forming an intermediate layer of a material having a higher oxidation tendency than Si on the entire structure surface, forming a Co layer on the intermediate layer, and heat treating the Co layer to form a Co silicide film.

An intermediate layer 22 of a IVA group element e.g. Hf or Zr having a higher oxidation tendency than Si as thick as about 100-500 on the entire structure surface by the sputtering or chemical vapor deposition and, a Co layer 24 of about 100-300 thick is vacuum evaporated on the top of the intermediate layer and heat treated to form a Co silicide film by the quick heat treatment at about 500-900°C. This also produces a compd. of the layer 22 with Si and Co. Thus, it is possible to improve the process yield and the reliability of the element operation.