Abstract: A semiconductor device includes a first field effect transistor and a second field effect transistor. The first field effect transistor includes a first gate electrode formed; first impurity diffused areas; and first sidewall portions. The first sidewall portions include a first lower insulation film and a first charge accumulation film. The second field effect transistor includes a second gate electrode; second impurity diffused areas; and second sidewall portions. The second sidewall portions include a second lower insulation film and a second charge accumulation film. The first lower insulation film contains one of a silicon thermal oxide film and a non-doped silicate glass, and the second lower insulation film contains a non-doped silicate glass. The second sidewall portions have a width along a gate longitudinal direction larger than that of the first sidewall portions. The second lower insulation film has a thickness larger than that of the first lower insulation film.