In a semiconductor memory device formed on a semiconductor substrate (11), a first FET (21) is formed on a substrate. A first polysilicon film (13) serves as a gate electrode of this first FET (21). A second polysilicon film (16) is formed over the first polysilicon film (13), being separated by an insulating film (15). A third polysilicon film (20) is formed on the top and sides of the second polysilicon film (16). The third polysilicon film (20) has an impurity-doped region (19). A lower end (20a) of the third polysilicon film (20) is in contact with the first polysilicon film (13). The first, second and third polysilicon films (13, 16, 20) form a second FET (22), with the second polysilicon film (16) forming a gate electrode, and that part of the third polysilicon film (20) which is between the impurity-doped region (19) and the contacting end (20a) and adjacent to the second polysilicon film (16 ) forming a channel.