As a wiring becomes thicker, discontinuity of an insulating film covering the wiring has become a problem. It is difficult to form a wiring with width thin enough for a thin film transistor used for a current high definition display device. As a wiring is made thinner, signal delay due to wiring resistance has become a problem. In view of the above problems, the invention provides a structure in which a conductive film is formed in a hole of an insulating film, and the surfaces of the conductive film and the insulating film are flat. As a result, discontinuity of thin films covering a conductive film and an insulating film can be prevented. A wiring can be made thinner by controlling the width of the hole. Further, a wiring can be made thicker by controlling the depth of the hole.