Patent attributes
When memory cells of EEPROM and a capacitor element are formed on a same semiconductor substrate, the number of processes is prevented from increasing and a manufacturing cost is reduced. Furthermore, reliability of the capacitor element is improved, and characteristics of the memory cells, a MOS transistor, and so on are prevented from changing. A pair of left and right memory cells is formed in a memory cell formation region of a P-type silicon substrate, being symmetrical to each other with respect to a source region, and a capacitor element formed of a lower electrode, a capacitor insulation film, and an upper electrode is formed in a capacitor element formation region of the same P-type silicon substrate. The lower electrode of the capacitor element is formed by patterning a polysilicon film provided for forming control gates of the pair of memory cells.