PURPOSE:To blow a fuse in a reproducible manner by forming a film, whose etching characteristic is different from a second insulating film, between the first and second insulating films covering the fuse, and forming a hole in the second insulating film at the fuse part using said film as a stopper. CONSTITUTION:A fuse 3 provided on a field oxide film 1 is coated with a first insulating film 2 and the surface is flattened. Thereafter, a first Al film 4 having an etching characteristic different from a second insulating film 5 is formed. Then the film 5 and a second Al layer are sequencially formed. When a contact through hole for the Al layer and the film 4 is formed, the film 5 is etched at the same time. A hole 7 is formed in a part 6 on the connecting part of the fuse 3 using the film 4 as a stopper. When the second Al layer is etched, the film 4 is removed at the same time. Thereafter, an overcoat film 8 is deposited. When a pad is etched, the film 8 is removed, and a window 9, which is smaller than the contact hole, is formed.