Abstract: An insulating structure is formed that favorably maintains gap-fill capability of a narrow width pattern in a memory cell while also preventing the formation of cracks in an insulator in a peripheral circuit, and has the memory cell and peripheral circuit within the same layer. The present invention provides an insulating structure comprising a substrate and a circuit pattern formed on the substrate, wherein the circuit pattern has a narrow width region having a narrow width pattern of a width of 30 nm or less and a wide width region having a wide width pattern of a width of greater than 100 nm in the same layer, and the same insulating composition is formed within the narrow width pattern and within the wide width pattern.