Abstract: A first contact hole for a bit line is formed in an interlayer insulating film, and a polysilicon film is formed on the inner surface of the contact hole and on the interlayer insulating film. Subsequently, the polysilicon film is subjected to isotropic dry etching using a resist as a mask, and the interlayer insulating film is subjected to RIE etching, thereby forming a second contact hole in the interlayer insulating film in a peripheral circuit region. Then, a laminated film is formed on the inner surface of the second contact hole and on the polysilicon film, and the second contact hole is filled with a filling member. The laminated film and the polysilicon film are patterned, thereby forming a bit line in a memory cell region.