To provide a multilayer wiring board mainly used for an electronic device, in which a bump passing through an interlayer insulating film allows for interlayer connection between plural wiring films insulated from one another with plural interlayer insulating layers. In the multilayer wiring board, a circuit element such as an electronic part, a semiconductor chip, or a passive element is accommodated in the interlayer insulating films so as to connect its terminal with the corresponding wiring film. In particular, the semiconductor chip is polished to a thickness of 50 .mu.m or smaller, and the multilayer wiring board itself for the electronic device has the flexibility.