Capacitor element and semiconductor device

A semiconductor device comprising a capacitor element formed over a semiconductor substrate,

• the capacitor element including a first comb-shaped interconnection formed over the substrate and including a first comb tooth;
• a second comb-shaped interconnection formed over the substrate and including a second comb tooth opposed to the first comb tooth;
• a first electrode and a second electrode opposed to each other with opposed surfaces of the first electrode and the second electrode intersecting a longitudinal direction of the first comb tooth and the second comb tooth;
• and a first dielectric layer formed between the first electrode and the second electrode, the first electrode being connected to the first comb tooth, and the second electrode being connected to the second comb tooth.