A nonvolatile semiconductor memory of an aspect of the invention includes memory cells in the memory cell forming area, and select gate transistors in the select gate forming area. Each memory cell has two first diffusion layers formed in a semiconductor substrate, a first gate insulating film formed on the semiconductor substrate, a charge storage layer formed on the first gate insulating film, a first intermediate insulating film formed on the charge storage layer and a first gate electrode formed on the first intermediate insulating film. Each select gate transistor has two second diffusion layers formed in the semiconductor substrate, a second gate insulating film formed on the semiconductor substrate, a second intermediate insulating film formed in direct contact with the second gate insulating film and having the same structure as the first intermediate insulating film, and a second gate electrode formed on the second intermediate insulating film.