PURPOSE: To sharpen the pattern edges of shifters.

CONSTITUTION: 1) This phase shift mask has the shifters each formed by laminating a shifter 1 and a shifter 2 successively from below and (2π/λ)(d1+d2)=-2πn1 d1/λ+2πn2d2/λπ ... (I), I/I0=exp[(d2/α2+d1/α1] ... (III) are obtd. when the film thickness, refractive index and absorption coefft. of the shifter 1 and the shifter 2 are designated as d1, n1, α1; d2, n2, α2, the wavelength of incident is designated as λ, the intensity of the light after passage through the shifter as I and the initial intensity as I0. From the equations I, II, d1 and d2 are so set that I/I0 attains an optimum value for a phase shift effect. 2) An etching stopper film 4, a film 31 for the shifter 1 and a light shielding film 2 are deposited on a transparent substrate 1 and the light shielding film 2 is patterned. A film 32 for the shifter 2 is deposited thereon and the shifter film is subjected anisotropic etching to expose the etching stopper film 4.