There are provided the steps of forming an insulating film over a semiconductor substrate, forming sequentially a first conductive film, a dielectric film, a second conductive film on the insulating film, etching the second conductive film and the dielectric film into a first pattern shape by using a first mask, removing the first mask, and etching simultaneously the first conductive film and the second conductive film having the first pattern shape by using a second mask to form a plurality of capacitor upper electrodes made of the second conductive film and also form a plate line as a capacitor lower electrode, which is covered with the dielectric film having the first pattern shape and has a contact region, made of the first conductive film. Accordingly, a plurality of capacitors can be formed on the capacitor lower electrode with good precision.