There is provided a method of manufacturing a semiconductor device in
which interconnect capacitance is restrained. The semiconductor device
200 comprises a semiconductor substrate; a second interconnect insulating
film 216 constituted of a ladder-type hydrogen siloxane formed on the
semiconductor substrate; a second protection film 217 provided on the
second interconnect insulating film 216; and an upper interconnect 270
formed in the second interconnect insulating film 216 and the second
protection film 217. The second interconnect insulating film 216 is
constituted of for example an L-Ox.TM. (trademark) film, and the second
protection film 217 is constituted of for example a silicon oxide film.