A nonvolatile semiconductor memory includes memory cell transistors and resistors. Each memory cell transistor has source/drain diffusion layers provided in a semiconductor substrate, a first gate insulating film located between the source/drain diffusion layers, a floating gate electrode layer located on the first gate insulating film, a first inter-gate insulating film located on the floating gate electrode layer, a control gate electrode layer located on the first inter-gate insulating layer, and a first low-resistance layer located on the control gate electrode layer. Each resistor has a second gate insulating film located on the semiconductor substrate, a first electrode layer located on the second gate insulating film, a second inter-gate insulating film located on the first electrode layer, a second electrode layer located on the second inter-gate insulating film, a second low-resistance layer located on the second electrode layer, and a contact plug connected to the second low-resistance layer.