The sheet resistance of a gate electrode 8A (a word line) of memory cell
selection MISFET Q a DRAM and a sheet resistance of bit lines BL1, BL2
are, respectively, 2 / or below. Interconnections of a peripheral
circuit are formed during the step of forming the gate electrode 8A (the
word line WL) or the bit lines BL1, BL2 by which the number
of the steps of manufacturing the DRAM can be reduced.