To provide a semiconductor device having improved reliability by relaxing the unevenness of the injection distribution of electrons and holes into a charge accumulation film attributable to the shape of the fin of a MONOS memory comprised of a fin transistor. Of a memory gate electrode configuring a memory cell formed above a fin, a portion contiguous to an ONO film that covers the upper surface of the fin and a portion contiguous to the ONO film that covers the side surface of the fin are made of electrode materials different in work function, respectively, and the boundary surface between them is located below the upper surface of the fin.