Object of the invention is to reduce the on resistance between source and drain of a nitride semiconductor device. Between a nitride semiconductor layer lying between source and drain regions and a nitride semiconductor layer serving as an underlying layer, formed is a material having an electron affinity greater than that of these nitride semiconductor layers and having a lattice constant greater than that of the nitride semiconductor layer serving as an underlying layer. As a result, an electron density distribution of a channel formed below a gate insulating film and that of a two-dimensional electron gas formed in a region other than the gate portion, when a gate voltage is applied, can be made closer in the depth direction, leading to reduction in on resistance.