Transfer gate transistors are formed on a main surface of a semiconductor substrate. The transfer gate transistors have impurity regions for serving as source/drain regions. A first interlayer insulating film having a substantially flat upper surface is formed to cover the transfer gate transistors. The first interlayer insulating film is provided with contact holes reaching the impurity regions. Plugs are formed in the contact holes. Capacitors are only formed on the flat upper surface of the first interlayer insulating film. Lower electrodes of the capacitors and the plugs are electrically connected with each other through barrier layers. Thus, it is possible to improve capacitances of capacitors in a DRAM.
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