A thermoelectric converting element is constituted of an N-type
semiconductor region, a P-type semiconductor region and metal
interconnections. The N-type semiconductor region is formed simultaneously
with an n.sup.31 impurity region and an n.sup.+ impurity region of a
transistor in an element forming region. The P-type semiconductor region
is formed simultaneously with a p.sup.- impurity region and a p.sup.+
impurity region of another transistor. In addition, the interconnections
in the thermoelectric converting element are formed simultaneously with a
metal interconnection connected to the transistor. Thus, a semiconductor
device can be obtained, in which cooling effect can be readily achieved
without increasing production cost.