A semiconductor device includes a first etching stopper film and a second etching stopper film that are formed to be spaced apart from one another on a first inter-layer insulating film; a metal thin film resistor formed to extend over the first and second etching stopper films; a second inter-layer insulating film formed on the first inter-layer insulating film to cover the first and second etching stopper films and the metal thin film resistor; a first contact hole formed in the second inter-layer insulating film to extend from a surface of the second inter-layer insulating film onto the first etching stopper film by penetrating through the metal thin film resistor; and a second contact hole formed in the second inter-layer insulating film to extend from a surface of the second inter-layer insulating film onto the second etching stopper film by penetrating through the metal thin film resistor.