A semiconductor device having an accumulation channel SiC-MISFET structure includes a p-type SiC layer 10 formed on an SiC substrate, an n-type channel layer 20, a gate insulating film 11, a gate electrode 12, and n-type source and drain layers 13a and 13b. The channel layer 20 includes an undoped layer 22 and a δ doped layer 21 which is formed in the vicinity of the lower end of the undoped layer 22. Since the channel layer 20 includes the high-concentration δ doped layer 21 in its deeper portion, the electric field in the surface region of the channel layer is weakened, thereby allowing the current driving force to increase.