An insulating film provided below a floating gate electrode includes a first insulating film located at both end portions below the floating gate electrode, and a second insulating film sandwiched between the first insulating films and located in a middle portion below the floating gate electrode. The first insulating film and the second insulating film are formed in separate steps, and the first insulating film is thicker than the second insulating film. With this structure, when an insulating film is provided between the floating gate electrode and a silicon substrate to have a thickness more increased at its end portion than at its middle portion, the thickness can be increased more freely and a degree of the increase can be controlled more readily.