EVALUATION ELEMENT, SEMICONDUCTOR DEVICE AND METHOD OF MANUFACTURING SEMICONDUCTOR DEVICE

PROBLEM TO BE SOLVED: To provide a technology for evaluating the step between an active region and an element isolation insulating film accurately.SOLUTION: The evaluation element comprises: an element isolation insulating film 18 embedded in a trench formed in a semiconductor substrate 10; an active region 36 formed in the semiconductor substrate 10 and containing impurities; and a plurality of step measuring parts 52a-52g having different widths W1-W7 of the active region 36 for measuring the step between the active region 36 and the element isolation insulating film 18. The step is measured by the evaluation element, and the gate dimension is adjusted based on the measurement results.