To provide a semiconductor device having improved reliability by preventing, in a split-gate MONOS memory comprised of a fin type transistor, unbalanced injection distribution of electrons into a charge accumulation film due to the shape of the fin. A memory gate electrode configuring a memory cell is formed over a fin. The impurity concentration of a portion of this memory gate electrode contiguous to an ONO film that covers the upper surface of the fin is made lower than that of a portion of the memory gate electrode contiguous to an ONO film that covers the side surface of the fin.