A metal lead, a semiconductor device and method of fabricating the same are disclosed, in which a first trench is formed simultaneously with a wiring layer trench, followed by the formation of a second trench in communication with the first trench. After that, a conductive structure is formed simultaneously with a wiring layer by filling a conductive material simultaneously in the first, second and wiring layer trenches. In this way, it is neither necessary to externally connect the conductive structure by forming an additional opening, nor to form the wiring layer by etching a deposited aluminum layer. This saves the use of two photomasks, leading to savings in production cost.