0 Owing to the above, even with the single-layer gate process such as single-layer
polysilicon gate process, it is possible to obtain a semiconductor integrated circuit
such as system LSI in which a nonvolatile memory which is excellent in data retention
capability is merged and packaged with a DRAM etc. Further, since the nonvolatile
memory of high reliability can be formed without adding any step to a related art
manufacturing process, such as a standard CMOS manufacturing process, the present
invention may be readily applied to an LSI in which the nonvolatile memory and
a logic LSI, or the nonvolatile memory and a DRAM are merged and packaged on an
identical semiconductor substrate. Accordingly, a system LSI in which a flash memory
is merged and packaged can be provided without increasing the cost of manufacture.