Semiconductor device and a method of manufacturing the same

A semiconductor device which, in spite of the existence of a dummy active region, eliminates the need for a larger chip area and improves the surface flatness of the semiconductor substrate. In the process of manufacturing it, a thick gate insulating film for a high voltage MISFET is formed over an n-type buried layer as an active region and a resistance element IR of an internal circuit is formed over the gate insulating film. Since the thick gate insulating film lies between the n-type buried layer and the resistance element IR, the coupling capacitance produced between the substrate (n-type buried layer) and the resistance element IR is reduced.