CIRCUIT DEVICE HAVING AT LEAST FOUR TRANSISTORS AND ITS MANUFACTURE

PROBLEM TO BE SOLVED: To improve a circuit characteristic and to manufacture a device by setting channel layers of first/fourth transistors and second/third transistors to be in similar heights and setting the channel layers of the first and second transistors to be in the differing heights. SOLUTION: A first gate electrode of a spacer form is formed on the facing side of a first layer structure, a second gate electrode of the spacer form on the facing side of a second layer structure, a third gate electrode of a spacer from on the facing side of a third layer structure, and a fourth gate electrode of the spacer form on the facing side of a fourth layer structure. Then, at least four transistors where channel layers Ka1 and Ka4 of a first transistors are of the same height, channel layers Ka2 and Ka3 of second and third transistors are of the same height and the channel layers Ka1 and Ka2 of the first and the second transistors are in different heights, are provided. Thus, a circuit characteristic is improved, so that a circuit device can be manufactured.