PURPOSE: To enhance a cell in capacity keeping it small in area by a method wherein a cell plate is formed so as to cover the upside and the underside of a storage node.

CONSTITUTION: The surface of a substrate 1 is element-isolated by a field isolation insulating film 2, a interlaminar insulating film 4 is formed on a transfer gate 3, and then a cell plate material 5 is formed, which is formed into a first cell plate 5 through an etching treatment. Then, a contact hole 14 is formed. In succession, a gate oxide film 7 is formed on the first cell plate 5 as a first capacitor insulating film, and a storage node material is deposited, which is patterned into a storage node 8. Next, an oxidation process is carried out to form a gate oxide film 71 on the surface of storage node 8 as a second capacitor insulating film, a second cell plate material is deposited, which is patterned into a second cell plate 9, and then a stacked capacitor cell provided with the first and the second cell plate, 5 and 9, is formed on the upside and the underside of the storage anode 8 respectively.