Semiconductor device and method of manufacturing the same

A semiconductor device comprising a MIS transistor formed on a main surface of a semiconductor substrate, the semiconductor device including:

• a gate electrode of the MIS transistor formed on the semiconductor substrate interposing a gate insulating film of the MIS transistor;
• a first insulating film formed on the semiconductor substrate and along sidewalls of the gate electrode;
• source/drain semiconductor regions of the MIS transistor formed on the main surface of the semiconductor substrate and respectively having one edge under the sidewalls of the gate electrode;
• a first layer formed on the source/drain semiconductor regions in contact with the first insulating layer and composing source/drain electrodes of the MIS transistor;
• a second insulating film formed on the first layer and along the first insulating film;
• and
• a second layer formed on the first layer formed in contact with the second insulating film and composing the source/drain electrodes.