An object of the present invention is to provide a semiconductor device having a fin-type transistor that is excellent in characteristics by forming a fin-shaped semiconductor portion and a gate electrode with high precision or by making improvement regarding variations in characteristics among elements. The present invention is a semiconductor device including a fin-shaped semiconductor portion having a source region formed on one side thereof and a drain region formed on the other side thereof, and a gate electrode formed between the source region and the drain region to surround the fin-shaped semiconductor portion with a gate insulating film interposed therebetween. One solution for solving the problem according to the invention is that the gate electrode uses a metal material or a silicide material that is wet etchable.