There are provided steps of forming sequentially a first conductive film, a dielectric film, and a second conductive film, that constitute a capacitor, on an insulating film, forming an upper electrode of the capacitor by etching the second conductive film while using a first resist pattern as a mask, removing the first resist pattern, forming second resist patterns, that have a width equal to or smaller than a pattern width of the upper electrode of the capacitor, on the upper electrode of the capacitor, and etching at least a part of the dielectric film and the first conductive film by using the second resist patterns as a mask, while exposing an upper surface of the upper electrode of the capacitor close to side portions by retreating side portions of the second resist patterns. Accordingly, a method of manufacturing a semiconductor device having a capacitor, that is capable of reducing a difference between a width of the upper electrode and a width of the lower electrode constituting the capacitor rather than the prior art, can be provided.