Semiconductor device

A semiconductor device comprising:

• a substrate;
• a first circuit unit formed over the substrate;
• a second circuit unit formed over the substrate;
• a lower layer coil formed over the substrate;
• an interlayer insulating film formed over the lower layer coil;
• an upper layer coil facing the lower layer coil through the interlayer insulating film;
• a first electrode pad formed over the substrate, the first electrode pad being electrically coupled with the first circuit unit;
• a second electrode pad formed over the substrate, the second electrode pad being electrically coupled with the second circuit unit;
• a first lead disposed around the substrate;
• a first wire electrically coupling the upper layer coil with the first electrode pad;
• and
• a second wire electrically coupling the first lead with the second electrode pad,
• wherein the first wire extends along an extending direction of the second wire in plan view.