A method of manufacturing a semiconductor device may include, but is not limited to the following processes. First and second gate electrodes are formed over a semiconductor substrate. An epitaxial layer is selectively formed over the semiconductor substrate. The epitaxial layer is adjacent to the first gate electrode. A first impurity is introduced into the semiconductor substrate through the epitaxial layer to form a first impurity region and directly into the semiconductor substrate to form a second impurity region. The first and second impurity regions are adjacent to the first and second gate electrodes, respectively. The first impurity region includes the epitaxial layer. A first bottom surface of the first impurity region is shallower in level than a second bottom surface of the second impurity region.