A semiconductor chip is mounted on a first surface of a substrate, the
substrate having wiring formed on the first surface, so that a circuit
formation surface of the semiconductor chip faces the first surface of
the substrate and that electrodes provided on the circuit formation
surface are connected with the wiring. A sealing resin layer is then
formed on the first surface of the substrate to cover the semiconductor
chip. The sealing resin layer and the semiconductor chip are ground
starting from a surface opposite to the circuit formation surface to thin
the semiconductor chip.