It is an object to provide a gas sensor which is formed by a simple manufacturing process. Another object is to provide a gas sensor whose manufacturing cost is reduced. A transistor which includes an oxide semiconductor layer in contact with a gas and which serves as a detector element of a gas sensor, and a transistor which includes an oxide semiconductor layer in contact with a film having a gas barrier property and which forms a detection circuit are formed over one substrate by the same process, whereby a gas sensor using these transistors may be formed.