A semiconductor device having a nonvolatile memory cell which includes a semiconductor substrate, a first insulating film formed over the semiconductor substrate, a control electrode formed over the first insulating film, the first insulating film acting as a gate insulator for the control gate electrode, a second insulating film formed over the semiconductor substrate, and a memory gate electrode formed over the second insulating film and being adjacent to the control gate electrode, the second insulating film acting as a gate insulator for the memory gate electrode and featuring a non-conductive charge trap film, the control gate electrode having a different type conductivity than that of the memory gate electrode. A manufacturing technique for a semiconductor device including a nonvolatile memory cell having control gate and memory gate electrodes is also featured.