A semiconductor device includes an element isolation film, which exhibits less variations in the height dimension from the surface of the substrate and has a desired height dimension from the surface of the substrate. A process for manufacturing a semiconductor device includes: providing a predetermined pattern of a silicon nitride film and a protective film which covers the silicon nitride film, on a semiconductor substrate; selectively etching the semiconductor substrate using the protective film as a mask to form a trenched portion; removing the protective film to expose the silicon nitride film; depositing an element isolation film, so as to fill the trenched portion therewith and cover the silicon nitride film; removing the element isolation film formed on the silicon nitride film by polishing thereof until the silicon nitride film is exposed; and removing the silicon nitride film.