A method of manufacturing a semiconductor device, has forming a gate insulating film over a surface of a substrate, eliminating a portion of the gate insulating film in a region, forming a gate electrode over the gate insulating film and a drain electrode on the region, implanting first impurities into the substrate using the gate electrode and the drain electrode as a mask, forming an insulating film to fill the space between the gate electrode and the drain electrode, and implanting second impurities into the substrate to form a source region using the gate electrode, the drain electrode and the insulating film as a mask.