Patent ID: 8497547

Claim:
A semiconductor device comprising: a first gate electrode formed of a first conductor film and a second gate electrode formed of a second conductor film, the first and second gate electrodes being formed over a semiconductor substrate and adjacent to each other; a first gate insulating film formed between the first gate electrode and the semiconductor substrate; a second gate insulating film formed between the second gate electrode and the semiconductor substrate and between the first gate electrode and the second gate electrode, and having a charge accumulator portion disposed inside of the second gate insulating film; a resistive element formed in the semiconductor substrate; first sidewall insulating films formed over side walls of the first and second gate electrodes; a first insulating film formed over an upper portion of the second gate electrode; a second insulating film formed over a side wall of the first insulating film; and a third insulating film formed over the resistive element, wherein a height of the second gate electrode is lower than a height of the first gate electrode, wherein the first sidewall insulating films have the same material as that of the first insulating film, wherein the second insulating film have the same material as that of the third insulating film, wherein the resistive element has first, second, and third portions, wherein the first portion and the second portion are exposed from the third insulating film, wherein the third portion is covered with the third insulating film, wherein a first metal silicide layer is formed over the first portion and a second metal silicide layer is formed on the second portion, wherein a third metal silicide film is formed over the first gate electrode, and wherein a metal silicide film is not formed over the second gate electrode.