To provide a semiconductor device which allows a plurality of semiconductor chips to let a current flow uniformly therethrough and a method of manufacturing the same. The semiconductor device in accordance with one embodiment comprises a plurality of first semiconductor chips and a circuit board, mounted with the plurality of the first semiconductor chips, having first and second wiring conductors electrically connected to the plurality of first semiconductor chips. The plurality of first semiconductor chips are connected in parallel together with the first and second wiring conductors so as to construct a first parallel circuit. The plurality of first semiconductor chips are arranged on the circuit board according to an on-resistance of the plurality of first semiconductor chips so that a uniform current flows through the plurality of first semiconductor chips.