A semiconductor device includes a semiconductor substrate including a main surface, an element separation film formed over the main surface, and a fin protruding from the element separation film and extending in the first direction in plan view. The semiconductor device further includes a control gate electrode extending in the second direction that is orthogonal to the first direction along the surface of the fin through a gate insulating film and overlaps with a first main surface of the element separation film, and a memory gate electrode extending in the second direction along the surface of the fin through an insulating film and overlaps with a second main surface of the element separation film, in which the second main surface is lower than the first main surface relative to the main surface.