Plural kinds of thin film transistors having different film thicknesses of semiconductor layers are provided over a substrate having an insulating surface. A channel formation region of semiconductor layer in a thin film transistor for which high speed operation is required is made thinner than a channel formation region of a semiconductor layer of a thin film transistor for which high withstand voltage is required. A gate insulating layer of the thin film transistor for which high speed operation is required may be thinner than a gate insulating layer of the thin film transistor for which high withstand voltage is required.