Abstract: A semiconductor device comprising full depletion type (FD) PMOS transistors of higher Vt. The transistors for a cell unit in this semiconductor device consist of PMOS transistors formed on a SOI substrate.

Abstract: In a method for manufacturing a MOS transistor having the LDD structure, an N-channel MOS transistor of the LDD structure is obtained by forming a first silicon dioxide film on the side walls of a first gate electrode by utilizing a first photoresist film and a selective growth of a first LPD silicon dioxide film by liquid phase deposition, in order to reduce the number of photolithography processes. Similarly, a P-channel MOS transistor of the LDD structure is obtained by forming a second silicon dioxide film for spacer on the side walls of a second gate electrode by utilizing a second photoresist film and a selective growth of a second LDD silicon dioxide film by liquid phase deposition.