A
semiconductor device equipped with the dual damascene structure that is provided, which suppresses the
propagation delay of signals effectively without using any complicated processes. The device is comprised of (i) a
semiconductor substrate having a lower wiring layer and electronic elements; (ii) a first interlayer
dielectric layer formed on the substrate; (iii) a second interlayer
dielectric layer formed on the first interlayer
dielectric layer, the second interlayer
dielectric layer being made of carbon-containing SiO2; (iv) a third interlayer
dielectric layer formed on the second interlayer
dielectric layer; (v) a fourth interlayer dielectric layer formed on the third interlayer dielectric layer, the fourth interlayer dielectric layer being made of carbon-containing SiO2; (vi) the first and second interlayer dielectric
layers having a via hole penetrating therethrough; (vii) the third interlayer dielectric layer having a recess overlapping with the via hole, the recess being formed to communicate with the via hole; (viii) a
metal plug formed in the via hole to be contacted with the lower wiring layer or the electronic elements in the substrate; (ix) a
metal wiring layer formed in the recess; and (x) a fourth interlayer dielectric layer formed on the third interlayer dielectric layer to cover the
metal wiring layer.