To provide a method of forming contacts for a semiconductor element having improved operating characteristics, by efficiently removing etching damaged layers and remaining layers during the formation of contact holes in a semiconductor memory element.

A contact hole 52 is formed in an insulating layer 50 on a semiconductor substrate 41, after which reaction byproducts deposited on the bottom of the hole 52 and a plasma damaged layer 54 are removed primarily under higher pressure and at plasma source power lower than during the formation of the hole 52. The layer 54 that remains even after the primary removal is etched anisotropically in a light etching step for secondary removal.