The present invention intends to provide a semiconductor device capable of realizing a thin gate stack and the manufacturing method thereof. A gate cap layer and/or a protection insulating film (an etching stopper) has a plurality of insulating materials such as oxide and nitride stacked on each other. With this structure, an insulating layer having an etching rate lower than that of the interlayer insulating layer, for example, can be exposed during the etching of the interlayer insulating layer, and the gate stack can be formed thin and the aspect ratio of the contact hole formed in the device can be reduced. The present invention can realize a thin gate stack in such a manner, and thus is suitable for a SAC used in a DRAM.