A first conductive layer and a second conductive layer are formed on an upper surface of a semiconductor substrate. The second conductive layer formed at a higher location than the first conductive layer. An insulating film is formed over the semiconductor substrate to cover the first conductive layer and the second conductive layer. An interlayer insulator has a structure of at least two layers including a first layered film composed of an organic insulating material and a second layered film composed of an inorganic insulating material and formed on the first layered film. The interlayer insulator is formed covering the first conductive layer and the second conductive layer.