A nonvolatile semiconductor memory includes a memory cell string having a plurality of memory cell transistors connected in series, a selection gate transistor connected in series with one end of the memory cell string, and having a gate electrode provided on a gate insulating film on a semiconductor substrate, and an element isolation insulating layer which is provided in the semiconductor substrate. The gate electrode includes a first gate electrode provided on the gate insulating film, a first and second insulating films provided on the first gate electrode, and a second gate electrode provided on the second insulating film and the element isolation insulating layer, and electrically connected to the first gate electrode. An first upper surface portion of the element isolation insulating layer below the second gate electrode is leveled with an upper surface of the first gate electrode.