Patent ID: 7095081

Claim:
A semiconductor device comprising: a substrate having first and second regions, a first insulating film formed on the substrate in the first region, an epitaxial layer formed on the substrate in the second region with a first space provided with respect to the first insulating film and having an upper surface higher than an upper surface of the first insulating film, a semiconductor layer having a first portion formed on the first insulating film and a second portion which projects from a side surface of the first insulating film on the epitaxial layer side and formed with a second space provided with respect to the epitaxial layer, upper surfaces of the first and second portions being set at substantially the same height as the upper surface of the epitaxial layer, and an element isolation insulating film formed in the first and second spaces and having an upper surface set at substantially the same height as the upper surface of the epitaxial layer and the upper surfaces of the first and second portions.