Semiconductor device and method of manufacturing the same

A semiconductor device comprising, in the main surface of a semiconductor substrate:

• an element isolation insulating film formed in a predetermined region;
• an element forming region defined by the element isolation insulating film;
• a field effect transistor including a pair of source/drain regions and a gate electrode formed in the element forming region;
• a resistance element situated over the element isolation insulating film formed of a polysilicon film, and having a resistor main body having a predetermined impurity concentration and a contact region;
• and
• a shielding film covering at least the resistor main body and comprising a first insulating film and a second insulating film formed over the first insulating film,
• wherein the first insulating film of the shielding film has:
• a first portion situated on the lateral side of the polysilicon film of the resistance element;
• and
• a second portion extending from the lateral side in a direction apart from the lateral side along the upper surface of the element isolation insulating film,
• wherein the second insulating film of the shielding film is situated so as to cover the first portion and the second portion of the first insulating film, and
• wherein the field effect transistor comprises a side wall insulating film formed of a layer identical with that of the second insulating film, directly contacting a side wall of the gate electrode.