A non-single-crystal semiconductor layer is formed over a substrate, and then a single crystal semiconductor layer is formed over part of the non-single-crystal semiconductor layer. Thus, a semiconductor element of a region which requires a large area (e.g. a pixel region in a display device) can be formed using the non-single-crystal semiconductor layer, and a semiconductor element of a region which requires high speed operation (e.g. a driver circuit region in a display device) can be formed using the single crystal semiconductor layer.