A manufacturing method of a wiring board and a semiconductor device at low cost and by a simple process, without performing complicated steps many times is proposed. Furthermore, a manufacturing method of a wiring board at low cost and with fewer adverse effects on the environment, and a manufacturing method of a semiconductor device using the wiring board are proposed. A pattern of a conductive material is formed over a first substrate, a conductive film is formed over the pattern by an electrolytic plating process, the pattern and the conductive film are separated, an IC chip including at least one thin film transistor is formed over a second substrate, and the conductive film is electrically connected to the IC chip.