PURPOSE: To make it possible to set freely the position of a second wiring by a method wherein an opening part to connect vertically a first wiring with a third wiring is provided in such a way that at least one part thereof is made to penetrate the second wiring and an insulating film is provided along the inner wall of the opening part.

CONSTITUTION: A semiconductor device is provided with a first insulating film 2 provided on a semiconductor substrate 1, a first wiring 3 provided thereon, a second insulating film 4 provided on the whole surface including the upper part of the wiring 3, a second wiring 5 provided thereon, a third insulating film 6 provided on the whole surface including the upper part of the wiring 5 and a third wiring 7 provided thereon. The device has an opening part (a via hole) 8 to connect vertically the wiring 3 with the wiring 7, the opening part 8 is provided in such a way that at least one part thereof is made to penetrate the wiring 5 and moreover, an insulating film (a spacer) 10 is provided along the inner wall of the part 8 and a high-melting point metal film 9 reaching from the wiring 3 to the wiring 7 is provided in the part 8. Thereby, a constraint on the arrangement of the wiring 5 is decreased and the density of the wiring 5 and the freedom of arrangement of the wiring 5 can be improved.