Method of manufacture of a semiconductor device

1. A manufacturing method of a semiconductor device for forming a rewritable nonvolatile memory cell including a first field effect transistor for memory, and forming a circuit including a second field effect transistor in different regions over a semiconductor substrate, comprising the steps of:

(a) forming a first gate electrode of the first field effect transistor;

(b) forming a second gate electrode of the second field effect transistor; and

(c) forming first sidewall spacers over the sidewalls of the first gate electrode and second sidewall spacers over the sidewalls of the second gate electrode, said step (c) further comprising the sub-steps of:

(c1) forming a first insulating film to cover therewith the first gate electrode and the second gate electrode;

(c2) forming a second insulating film over the first insulating film;

(c3) forming a third insulating film over the second insulating film;

(c4) removing the third insulating film formed to cover the second gate electrode while leaving the third insulating film formed to cover the first gate electrode;

(c5) removing the third insulating film while leaving the third insulating film over the sidewalls of the first gate electrode;

(c6) removing the second insulating film while leaving the second insulating film formed over the sidewalls of the second gate electrode; and

(c7) removing the second insulating film formed over the sidewalls of the second gate electrode, and removing the first insulating film while leaving the first insulating film formed over the sidewalls of the first gate electrode and the sidewalls of the second gate electrode, whereby the first sidewall spacers made of the first insulating film, the second insulating film and the third insulating film, and the second sidewall spacers made of the first insulating film are formed.

2. A manufacturing method of a semiconductor device according to claim 1 ,

wherein the second insulating film is a stopper film upon removal of the third insulating film by wet etching, and

wherein in the sub-step (C4), a photoresist film is formed over the formation region of the rewritable nonvolatile memory cell, followed by removal of the third insulating film formed to cover the second gate electrode by wet etching with the photoresist film as a mask.

3. A manufacturing method of a semiconductor device according to claim 1 ,

wherein in the sub-step (c5), anisotropic dry etching is conducted at a first etching selectivity at which an etching rate of the second insulating film is smaller than that of the third insulating film,

wherein in the sub-step (c6), anisotropic dry etching is conducted at a second etching selectivity at which an etching rate of the first insulating film is smaller than that of the second insulating film,

wherein in the sub-step (c7), anisotropic dry etching is conducted at third etching selectivity at which an etching rate of the second insulating film is different from that of the first insulating film, and

wherein the first etching selectivity, second etching selectivity and third etching selectivity are different from each other.

4. A manufacturing method of a semiconductor device according to claim 1 ,

wherein the second insulating film is a stopper film upon removal of the third insulating film by wet etching,

wherein in the sub-step (C4), a photoresist film is formed over the formation region of the rewritable nonvolatile memory cell, followed by wet etching with the photoresist film as a mask,

wherein in the sub-step (c5), anisotropic dry etching is conducted at a first etching selectivity at which an etching rate of the second insulating film is smaller than that of the third insulating film,

in the sub-step (c6), anisotropic dry etching is conducted at a second etching selectivity at which an etching rate of the first insulating film is smaller than that of the second insulating film, and

wherein in the sub-step (c7), anisotropic dry etching is conducted while setting an etching rate of the second insulating film and that of the first insulating film at substantially equal.

5. A manufacturing method of a semiconductor device according to claim 1 ,

wherein in the steps (c4) and (c5), the second insulating film functions as a stopper film upon removal of the third insulating film.

6. A manufacturing method of a semiconductor device according to claim 1 , further comprising the step of:

forming a charge storage film for storing therein charges contributing to data storage of the nonvolatile memory cell between the semiconductor substrate and the first gate electrode,

wherein the charge storage film contains a discrete trap level.

7. A manufacturing method of a semiconductor device according to claim 1 , wherein the width of the second insulating film is the smallest of the first insulating film, the second insulating film and the third insulating film.

8. A manufacturing method of a semiconductor device according to claim 1 ,

wherein the first insulating film and the third insulating film are each made of a silicon oxide film, and

wherein the second insulating film is made of a silicon nitride film.

9. A manufacturing method of a semiconductor device according to claim 1 , further comprising the steps of:

(d) forming a first impurity region in alignment with the first gate electrode;

(e) forming a second impurity region having a higher concentration than that of the first impurity region in alignment with the first sidewall spacers;

(f) forming a third impurity in alignment with the second gate electrode; and

(g) forming a fourth impurity region having a higher concentration than the third impurity region in alignment with the second sidewall spacers,

wherein the width of the first impurity regions in the gate length direction is wider than that of the third impurity region in the gate length direction.