The characteristics of a semiconductor device are improved. A semiconductor device is formed so as to have a channel layer formed over a substrate, a barrier layer, a trench penetrating through the barrier layer in an opening region, and reaching some point of the channel layer, a gate electrode arranged in the trench via a gate insulation film, and an insulation film formed over the barrier layer outside the opening region. Then, the insulation film has a lamination structure of a Si-rich silicon nitride film, and a N-rich silicon nitride film situated thereunder. Thus, the upper layer of the insulation film is set as the Si-rich silicon nitride film. This enables the improvement of the breakdown voltage, and further, enables the improvement of the etching resistance. Whereas, the lower layer of the insulation film is set as the N-rich silicon nitride film. This can suppress collapse.