A wiring over a substrate capable of reducing particles between wirings and a method for manufacturing the wiring is disclosed. A wiring over a substrate capable of preventing short-circuiting between wirings due to big difference in projection and depression between wirings and a method for manufacturing the wiring is also disclosed. Further, a wiring over a substrate capable of preventing cracks in the insulating layer due to stress at the edge of a wiring or particles and a method for manufacturing the wiring is also disclosed. According to the present invention, a method for manufacturing a wiring over a substrate is provided that comprises the steps of: forming a first conductive layer over an insulating surface; forming a first mask pattern over the first conductive layer; forming a second mask pattern by etching the first mask pattern under a first condition, simultaneously, forming a second conductive layer having a side having an angle of inclination cross-sectionally by etching the first conductive layer; and forming a third conductive layer and a third mask pattern by etching the second conductive layer and the second mask pattern under a second condition; wherein a selective ratio under the first condition of the first conductive layer to the first mask pattern is in a range of 0.25 to 4, and a selective ratio under the second condition of the second conductive layer to the second mask pattern is larger than that under the first condition.