An object of the present invention is to provide a TFT of new structure in which the gate electrode overlaps with the LDD region and a TFT of such structure in which the gate electrode does not overlap with the LDD region. The TFT is made from crystalline semiconductor film and is highly reliable.The TFT of crystalline semiconductor film has the gate electrode formed from a first gate electrode 113 and a second gate electrode in close contact with said first gate electrode and gate insulating film. The LDD is formed by ion doping using said first gate electrode as a mask, and the source-drain region is formed using said second gate electrode as a mask. After that the second gate electrode in the desired region is selectively removed. In this way it is possible to form LDD region which overlaps with the second gate electrode.