Semiconductor device and method of manufacturing the same

A semiconductor device comprising:

• a semiconductor substrate;
• a buried insulating film formed on a surface of the semiconductor substrate;
• a plurality of single crystalline semiconductor layers formed on the buried insulating film, the plurality of single crystalline semiconductor layers including at least a first single crystalline semiconductor layer and a second single crystalline semiconductor layer, the first semiconductor layer having a first type semiconductor element formed therein, the second semiconductor layer having a second type semiconductor element formed therein;
• and
• first and second element isolation insulating film portions configured to define a region of the first semiconductor element and a region of the second semiconductor element, respectively, in which the first and second element isolation insulating film portions have substantially the same height from the surface of the semiconductor substrate, and the first and second element isolation insulating film portions have a height substantially the same as or higher than those of the first and second single crystalline semiconductor layers.