Patent ID: 8415756

Claim:
A semiconductor device, comprising: a first region and a second region defined in a main surface of a semiconductor substrate; a first insulating film formed over the semiconductor substrate so as to cover the first region and the second region; a plurality of first conductor formed so as to come in contact with a surface of a first portion of the first insulating film located in the first region; a plurality of magnetic resistor elements formed at the respective first conductor; a second insulating film formed over the first insulating film so as to fill a gap between the magnetic resistor elements adjacent to each other, and having first wire grooves; and first wires formed in the first wire grooves, and each electrically coupled to a predetermined one of the magnetic resistor elements, wherein a surface of the first portion of the first insulating film is at a position lower than that of a surface of a second portion of the first insulating film located in the second region.