Abstract: Disclosed is a method for making a semiconductor device where a device region and a device isolation region for electrically isolating between devices are formed on a semiconductor substrate, said device region including a transistor, which has the steps of: forming device isolation film by using polysilicon film or amorphous silicon film as a buffer; and oxidizing the polysilicon film or amorphous film into silicon oxide film and then removing the silicon oxide film after forming the device isolation film.