The invention provides a semiconductor device and a method of manufacturing the same. In a method of manufacturing a semiconductor device, first contact holes reaching diffusion regions of a cell transistor, bit line contact holes reaching diffusion regions of the cell transistor, and interconnect grooves communicating with the bit line contact holes are buried in a first insulating film. In addition, first contact plugs and bit line contacts are respectively formed by burying conductive materials in the first contact holes, the bit line contact holes and the interconnect grooves, and the first contact plugs are electrically connected to a capacitor formed in a third insulating film through an opening formed in a second insulating film.