To suppress occurrence of dislocation in a substrate of a semiconductor device at an end portion of a gate electrode. Provided is a semiconductor device having a plurality of element formation regions formed over the main surface of a semiconductor substrate, an element isolation trench located between the element formation regions and having an element isolation insulating film embedded therein, and a gate insulating film, a gate electrode and a plurality of interconnect layers formed thereabove, each formed in the element formation region, wherein the element isolation trench has a thermal oxide film formed between the semiconductor substrate and the element isolation insulating film, and the element isolation film has a great number of micro-pores formed inside thereof and is more porous than the thermal oxide film.