A semiconductor storage device includes a field effect transistor which has a gate insulator, a gate electrode and a pair of source/drain diffusion regions on a semiconductor substrate. The device also includes a coating film made of a dielectric having a function of storing electric charge and formed on the substrate in such a manner as to cover an upper surface and side surfaces of the gate electrode. The device further includes an interlayer insulator formed on and in contact with the coating film. The device still further includes contact members which extend vertically through the interlayer insulator and the coating film on the source/drain diffusion regions and which are electrically connected to the source/drain diffusion regions, respectively. The coating film and the interlayer insulator are made of materials which are selectively etchable to each other. Thus, the issues of overerase and read failures due to the overerase can be solved, and the device reliability can be enhanced.