It is an object to provide a semiconductor device which has a large size and operates at high speed. A top gate transistor which includes a semiconductor layer of single-crystal and a bottom gate transistor which includes a semiconductor layer of amorphous silicon (microcrystalline silicon) are formed over the same substrate. Then, gate electrodes of each transistor are formed with the same layer, and source and drain electrodes are also formed with the same layer. Thus, manufacturing steps are reduced. In other words, two types of transistors can be manufactured by adding only a few steps to the manufacturing process of a bottom gate transistor.