A semiconductor device has a pair of impurity regions in a semiconductor substrate.
A silicon layer is formed on the impurity region. A gate insulating film is formed
between the impurity regions. A gate electrode is formed on the gate insulating
film. A first silicon nitride film is formed on the gate electrode. A silicon oxide
film is formed on a side surface of the gate electrode. A second silicon nitride
film is partially formed on the silicon layer and on a side surface of the silicon
oxide film. A conductive layer is formed on the silicon layer.
