A semiconductor device having a plurality of conductive layers is disclosed. The device has first level conductors (9) formed spaced apart on a semiconductor substrate (1). The semiconductor substrate (1) is provided with impurity diffusion regions (11) in its major surface between adjacent first level conductors (9). A triple layer insulation formed of a pair of oxide layers (12, 14) and an silicon oxide layer (13) sandwiched between the oxide layers (12, 14) covers the semiconductor substrate (1) and the first level conductors (9) thereon. At least one contact hole (15) is formed to extend through the triple layer insulation to either the impurity diffusion region (11) in the semiconductor substrate (1) or the first level conductor (9) on the semiconductor substrate (1). A second level conductor (16, 17) is provided on the triple layer insulation and on the inner surrounding wall of the contact hole (15). Each of the three insulating layers in the triple layer insulation has its hole-defining surface exposed at the contact hole (15) flush with or displaced laterally into the contact hole (15) away from a corresponding hole-defining exposed surface of the next overlying insulating layer.