A control gate electrode is formed on a semiconductor substrate via a first gate dielectric film. A second gate dielectric film including a charge storage layer is formed on an upper surface of the semiconductor substrate and on one side surface of the control gate electrode. A memory gate electrode is formed on the second gate dielectric film. A cap film formed of a dielectric material is formed on an upper surface of the control gate electrode, and a silicide film is formed on an upper surface of the memory gate electrode. An upper surface of the cap film and an upper surface of the silicide film are exposed from a sidewall spacer SW and an interlayer dielectric film.