Performance and reliability of a semiconductor device including a non-volatile memory are improved. A memory cell of the non-volatile memory includes, over an upper portion of a semiconductor substrate, a select gate electrode formed via a first dielectric film and a memory gate electrode formed via a second dielectric film formed of an ONO multilayered film having a charge storing function. The first dielectric film functions as a gate dielectric film, and includes a third dielectric film made of silicon oxide or silicon oxynitride and a metal-element-containing layer made of a metal oxide or a metal silicate formed between the select gate electrode and the third dielectric film. A semiconductor region positioned under the memory gate electrode and the second dielectric film has a charge density of impurities lower than that of a semiconductor region positioned under the select gate electrode and the first dielectric film.