Abstract: In a semiconductor device and a method of making the same, the semiconductor device comprises a substrate including a first region and a second region. At least one first gate structure is on the substrate in the first region, the at least one first gate structure including a first gate insulating layer and a first gate electrode layer on the first gate insulating layer. At least one isolating structure is in the substrate in the second region, a top surface of the isolating structure being lower in height than a top surface of the substrate. At least one resistor pattern is on the at least one isolating structure.