The invention realizes a smaller-sized OTP memory cell and large reduction of its manufacturing process and cost. An embedded layer (BN+) to be a lower electrode of a capacitor is formed in a drain region of a cell transistor of an OTP memory, a capacitor insulation film having a small thickness where dielectric breakdown can occur by a predetermined voltage applied from a data line is formed on this embedded layer, and a conductive layer to be an upper electrode of a capacitor is formed on the capacitor insulation film and on a field oxide film. The embedded layer (BN+) partially overlaps a high concentration drain region (N+).