An upper electrode of a capacitor has a two-layer structure of first and second upper electrodes. A gate electrode of a MOS field effect transistor and a fuse are formed by patterning conductive layers used to form the lower electrode, first upper electrode and second upper electrode of the capacitor. In forming a capacitor and a fuse on a semiconductor substrate by a conventional method, at least three etching masks are selectively used to pattern respective layers to form the capacitor and fuse before wiring connection. The number of etching masks can be reduced in manufacturing a semiconductor device having capacitors, fuses and MOS field effect transistors so that the number of processes can be reduced and it becomes easy to improve the productivity and reduce the manufacture cost.