Abstract: A method of manufacturing a semiconductor device includes forming a first insulating film having a first thickness in a first region on a semiconductor substrate, forming a first gate electrode on the first insulating film, and forming a second insulating film having a second thickness different from the first thickness on the semiconductor substrate and the first gate electrode. Then, the method includes forming a conductive film on the second oxide film and forming a first resist pattern and a second resist pattern respectively on the conductive film in the first region and on the conductive film of a second region different from the first region. Then, the method includes removing the conductive film by using the first resist pattern as a mask to form a second gate electrode covering the first gate electrode via the second insulating film and removing the conductive film by using the second resist pattern as a mask to form a third gate electrode on the second insulating film of the second region.