A method of manufacturing a semiconductor device having a damascene structure contains a process of forming a first interlayer insulating film and a second interlayer insulating film formed of a low dielectric constant film on a substrate, forming via holes by using a first resist pattern formed on the second interlayer insulating film, conducting an organic peeling treatment using organic peeling liquid containing amine components and then forming a second resist pattern on the second interlayer insulating film. After the wet treatment before a second antireflection coating is coated so as to be located below the second resist pattern is coated, at least one of an annealing treatment, a plasma treatment, a UV treatment and an organic solvent treatment is carried out to remove amine components which inhibit the catalysis reaction of acid occurring in the resist at the light exposure, thereby preventing degradation of the resolution of the second resist pattern.