Abstract: A cheap and high performance 1.5 transistor-type flash memory highly compatible externally of a memory region has a sacrifice film formed on a substrate. A U-shaped groove is formed on the sacrifice film, where multiple insulating films are laminated. The multiple insulating films includes a silicon nitride film as a charge storage layer. Low resistive material is disposed on the multiple insulating films to form a control gate. The select gate is formed on the insulating film on a side of the control gate in a self-aligned manner. Semiconductor regions opposite in conductivity to the substrate on both sides of the adjoining control gate and the select gate form a source and a drain, respectively. Thus, a 1.5 transistor-type flash memory is formed with the adjoining control gate and the select gate between the source and the drain.