An electro-optical device typified by an active matrix type liquid crystal display device, is manufactured by cutting a rubbing process, and in addition, a reduction in the manufacturing cost and an improvement in the yield are realized by reducing the number of process steps to manufacture a TFT. By forming a pixel TFT portion having a reverse stagger type n-channel TFT, and a storage capacitor, by performing three photolithography steps using three photomasks, and in addition, by having a uniform cell gap by forming wall-like spacers by performing one photolithography step, without performing a rubbing process, a multi-domain perpendicular orientation type liquid crystal display device having a wide viewing angle display, and in which a switching direction of the liquid crystal molecules is controlled, can be realized.