An MOSFET includes a substrate, an active region on the substrate, a first insulating element and a second insulating element located a distance apart from each other on the active region, the first and second insulating elements dividing the active region into a source region, a drain region, and a channel region, the channel region being disposed between the source region and the drain region, a third insulating film over the active region between the first and second insulating films, and a gate electrode over the third insulating film.