A semiconductor device having a plurality of chips is reduced in size. In HSOP (semiconductor device) for driving a three-phase motor, a first semiconductor chip including a pMISFET and a second semiconductor chip including an nMISFET are mounted over each of a first tab, second tab, and third tab. The drains of the pMISFET and nMISFET over each tab are electrically connected with each other. Thus, two of six MISFETs can be placed over each of three tabs divided in correspondence with the number of phases of the motor, and they can be packaged in one in a compact manner. As a result, the size of the HSOP for driving a three-phase motor, having a plurality of chips can be reduced.