A semiconductor device comprises a semiconductor substrate; a multilevel wiring layer structure on the semiconductor substrate; and a variable resistance element in the multilevel wiring layer structure, wherein the variable resistance element comprises a variable resistance element film whose resistance changes between a top electrode and a bottom electrode, wherein the multilevel wiring layer structure comprises at least a wiring electrically connected to the bottom electrode and a plug electrically connected to the top electrode, and wherein the wiring also serves as the bottom electrode.