According to an aspect of the present invention, there is provided a semiconductor memory device including: a semiconductor substrate having: first device regions divided by first isolation films and second device regions divided by second isolation films a gate insulating film formed on the semiconductor substrate; a first element including: a first gate formed on the gate insulating film in the first device regions, a first inter-electrode insulating film formed on the first gate and on the first isolation films, and a second gate formed on the first inter-electrode insulating film; and a second element including: a third gate formed on the gate insulating film in the second device regions, and a fourth gate formed on the third gate and on the second isolation films; wherein a thickness of the third gate is larger than a thickness of the first gate.