A method of manufacturing a semiconductor integrated circuit device having
on the same substrate both a high breakdown voltage MISFET and a low
breakdown voltage MISFET is provided. An element isolation trench is
formed in advance so that the width thereof is larger than the sum of the
thickness of a polycrystalline silicon film serving as a gate electrode
of a low breakdown voltage, the thickness of a gate insulating film and
an alignment allowance in processing of a gate electrode in a direction
orthogonal to the extending direction of the gate electrode and is larger
than the thickness of the polycrystalline silicon film in a planar region
not overlapping the gate electrode. It is possible to decrease the number
of manufacturing steps for the semiconductor integrated circuit device.