Patent ID: 6977409

Claim:
A semiconductor memory device comprising: a semiconductor substrate; a first element isolating insulation film and a second isolating insulation film, for isolating an element region; a first gate electrode including a first portion having a side surface in contact with a side surface of the first element isolating insulation film and a second portion having a side surface aligned with the side surface of the first portion of the first gate electrode, the second portion projecting from an upper surface of the first element isolating insulation film; a second gate electrode including a first portion provided on the first gate electrode with a first insulation film interposed therebetween and a second portion extending on the first element isolating insulation film, the second portion having a thickness different from that of the first portion of the second gate electrode; and a resistance element provided on the second element isolating insulation film with a second insulation film interposed therebetween, the resistance element being formed of a same material as that of the second gate electrode and not extending on the element region, the second insulation film being formed of a same material as that of the first insulation film.