Semiconductor device having improved contact hole structure, and method of manufacturing the same

1. Field of the Invention Within an interlayer dielectric film laid on a semiconductor substrate, a first conducting line is formed at a position lower than a second conducting line. Further, an etching stopper film, which has an etch selectivity differing from that of the interlayer dielectric films under a certain set of etching conditions, is formed at an intermediate position between the first conducting line and the second conducting line. A contact hole to reach the upper second conducting line is formed by etching under the condition that the interlayer dielectric film has a high etch selectivity with respect to the etching stopper film. The depth of a contact hole is controlled not to reach the lower first conducting line in the event the contact hole is offset from a upper conducting line.