A SRAM includes a first CMOS inverter of first and second MOS transistors connected in series, a second CMOS inverter of third and fourth MOS transistors connected in series and forming a flip-flop circuit together with the first CMOS inverter, and a polysilicon resistance element formed on a device isolation region, each of the first and third MOS transistors is formed in a device region of a first conductivity type and includes a second conductivity type drain region at an outer side of a sidewall insulation film of the gate electrode with a larger depth than a drain extension region thereof, wherein a source region is formed deeper than a drain extension region, the polysilicon gate electrode has a film thickness identical to a film thickness of the polysilicon resistance element, the source region and the polysilicon resistance element are doped with the same dopant element.