A semiconductor device capable of controlling an operation of a fuse element by increasing a resistance of the fuse element without fusing the fuse wiring by the laser beam irradiation comprises a semiconductor substrate, a first wiring formed above the semiconductor substrate, a second wiring formed above the first wiring, at least one plug which acts as a fuse element to connect the first wiring and the second wiring, and an opening made in a part of an insulator formed above the second wiring so as to correspond to the plug.