Semiconductor device and manufacturing method thereof

In conventional semiconductor devices, there is a problem that parasitic capacitances between resistors and substrates are difficult to be reduced since the resistors and wiring layers are connected via contact holes. In a semiconductor device of the present invention, a resistor 25 formed of a titanium nitride (TiN) film is directly connected to wiring layers 28, 29 on an insulation layer 26. By such a structure, contact area between the resistor 25 and the wiring layers 28, 29 can be increased, and contact resistance can be reduced. Furthermore, by widening a separation distance L1 between the resistor 25 and an epitaxial layer 3, a parasitic capacitance in the resistor 25 can be reduced, and high frequency properties of the semiconductor device can be improved.