Abstract: A high load resistance type static random access memory (SRAM) is provided, as an example of a semiconductor device having a high resistance layer. The SRAM includes a semiconductor substrate (1) of a first conductivity type with an impurity diffusion region (3) of second conductivity type selectively formed thereon. An aluminum interconnection layer (8) is formed over the impurity diffusion region (3). Provided between the aluminum interconnection layer (8) and the impurity diffusion region (3) is a double-layer high resistance structure which comprises a nitride layer (63a) formed adjacent the semiconductor substrate (1) and an oxide layer (63b) adjacent the aluminum interconnection layer (8). The impurity diffusion region (3) forms part of a MOS field effect transistor, which is coupled to the high resistance layer (63) to form a flip-flop memory cell.