In the manufacturing technology of an integrated MEMS in which a semiconductor integrated circuit (CMOS or the like) and a micro machine are monolithically integrated on a semiconductor substrate, a technology capable of manufacturing the integrated MEMS without using a special process different from the normal manufacturing technology of a semiconductor integrated circuit is provided. A MEMS structure is formed together with an integrated circuit by using the CMOS integrated circuit process. For example, when forming an acceleration sensor, a structure composed of a movable mass, an elastic beam and a fixed beam is formed by using the CMOS interconnect technology. Thereafter, an interlayer dielectric and the like are etched by using the CMOS process to form a cavity. Then, fine holes used in the etching are sealed with a dielectric.