Semiconductor device and method of manufacturing the semiconductor device

A semiconductor device comprising:

• a multilayer interconnect layer having a first interconnect layer and a second interconnect layer positioned over the first interconnect layer;
• and
• a first transistor and a second transistor formed by using the first interconnect layer,
• wherein the first transistor includes:
• a first gate electrode buried in the first interconnect layer;
• a first gate insulating film positioned over the first gate electrode;
• a first semiconductor layer positioned over the first gate insulating film;
• and
• an insulating cover film positioned below the second interconnect layer and covering the upper surface and the lateral side of the first semiconductor layer, and
• wherein the second transistor includes:
• a second gate electrode buried in the first interconnect layer;
• a second gate insulating film positioned over the second gate electrode;
• and
• a second semiconductor layer positioned over the second gate insulating film, positioned at least partially above the insulating cover film and formed of a material different from that of the first semiconductor layer.