Patent ID: 8492847

Claim:
A semiconductor device, comprising: a semiconductor substrate; a first gate electrode and a second gate electrode each formed over a main surface of the semiconductor substrate and adjacent to each other; a first sidewall spacer formed over a first side wall of the first gate electrode opposing the second gate electrode; a second sidewall spacer formed over a second side wall of the second gate electrode opposing the first gate electrode; a first insulating film comprising silicon and nitrogen formed over the main surface of the semiconductor substrate so as to cover the first and second gate electrodes and the first and second sidewall spacers; a second insulating film comprising silicon and nitrogen formed over the first insulating film so as to cover the first and second gate electrodes and the first and second sidewall spacers; and a silicon-oxide-based third insulating film formed over the second insulating film so as to cover the first and second gate electrodes and the first and second sidewall spacers, wherein, when a spacing between the first sidewall spacer and the second sidewall spacer is L 0 , a film thickness of the first insulating film is T 1 , a spacing between the first insulating film over a side surface of the first sidewall spacer and the first insulating film over a side surface of the second sidewall spacer is L 1 , and a film thickness of the second insulating film is T 2 , L 0 /2>T 1 and L 1 /2≦T 2 are satisfied, and wherein a hydrogen content of the first insulating film is lower than a hydrogen content of the second insulating film.