An object of the invention is to connect different dielectrics electrically to each other in the direction of main surface of a sheet in a multilayer ceramic substrate and to increase the degree of flexibility in design and make the multilayer ceramic substrate compact in size. A multilayer ceramic substrate in accordance with the invention is formed of a plurality of laminated ceramic substrates including such a composite ceramic substrate of different materials that is made by inserting the second ceramic substrate in a pounched-out portion made in the first ceramic substrate and by planarizing its top and bottom surfaces, wherein a conductive layer is formed in a portion across a boundary between the first ceramic substrate and the second ceramic substrate of the interface of the composite ceramic substrate of different materials.