In a semiconductor device having a trench-gate structure in which polysilicon doped with boron is embedded in a trench, insulating film formed on the inner wall of the trench comprises ONO film, and silicon nitride film constituting the ONO film is formed to such film thickness and film quality that boron can be suppressed from passing through the silicon nitride film. Silicon oxide film is formed so that a top oxide film is thin and a bottom oxide film is thick.