A method of manufacturing a semiconductor device is provided. The method comprises forming a first insulator above the substrate, forming a second insulator on the first insulator, performing a first etching process of etching the second insulator by fluorine and hydrogen contained gas to expose the first insulator while leaving a portion of the second insulator which covers a side face of the gate electrode and performing a second etching process of etching a portion of the first insulator exposed by the first etching process. The first etching process includes a first process and a second process performed after the first process. A reaction product is less deposited in the first process than in the second process and etching selectivity of the second insulator with respect to the first insulator is higher in the second process than in the first process.