In the fabrication of semiconductor devices, and particularly, semiconductor memories, a gate oxide film and a gate electrode are formed on a semiconductor substrate, and a silicon oxide film is formed on the gate electrode. Thereafter, the entire surface is covered with a silicon nitride film and then with an interlayer oxide film. Bit line contacts are formed in source/drain regions each provided between adjacent gate electrodes according to a SAC technique utilizing the silicon nitride film. In the other source/drain region, a hole is made in the silicon nitride film to form a storage node contact.