The present invention relates to a semiconductor device, comprising a semiconductor substrate; a gate insulating film formed on the semiconductor substrate; a plurality of first polycrystalline silicon layers formed on the gate insulating film and including recesses formed therebetween; an inter-gate insulating film formed along the recesses on the first polycrystalline silicon layers; a second polycrystalline silicon layer having an upper flat surface and formed directly on the inter-gate insulating film; an etch-stopping insulating film made from a material different from a material of the inter-gate insulating films and formed on the second polycrystalline silicon layers into a flat plate shape, the etch-stopping insulating film being located immediately above the recesses between the first polycrystalline silicon layers so as to cover the first polycrystalline silicon layers and the recesses between the first polycrystalline silicon layers; and a third polycrystalline silicon layer formed on the etch-stopping insulating film.