In a fabrication method according to the present invention, a first insulating film and tungsten plugs are formed over a substrate including a logic section and a memory section. An upper portion of one of the tungsten plug located in a memory section is removed, thereby forming a recess. A resistance heating element film covering side and bottom surfaces of the recess and a storage element film filling the recess with the resistance heating element film interposed between the storage element film and the plug are formed. Then, a Cu interconnect is formed on the storage element film. Thus, it is possible to make the process step of forming the resistance heating element film and the storage element film have higher consistency with a logic process.