A semiconductor device comprising an n channel conductivity type field effect transistor having a channel formation region formed in a first region on one main surface of a semiconductor substrate and a p channel conductivity type field effect transistor having a channel formation region formed in a second region on said one main surface of the semiconductor substrate, which second region is different from the first region, wherein films for generating a tensile stress in the channel region of the n channel conductivity type field effect transistor and a compressive stress in the channel region of the p channel conductivity type field effect transistor are formed over the n channel and p channel conductivity type field effect transistors respectively to cover gate electrodes thereof, wherein the film covering the gate electrode of the p channel conductivity type field effect transistor is formed by plasma CVD, and wherein the film covering the gate electrode of the n channel conductivity type field effect transistor is formed by thermal CVD.