are various methods for producing the same circuit structure as the gate electrode or the resistor is provided. In an aspect, the substrate 12 including the step of forming a silicon structure (18) over the forming oxide film (44) over the silicon structure (18), there is provided a method of manufacturing a circuit structure. The first portion 30 of the oxide film 44 is masked, the second portion 22 is placed in a state that is not masked. The second portion 22 is removed by isotropic plasma etching to expose a portion 22 of the silicon structure (18), the first portion of the oxide layer 44 of the oxide film 44 (30) is placed in a state that is not removed. The use of the isotropic etching for the removal of the protective oxide film resistor reduces the potential for damage to the insulation structure in a conventional anisotropic etching technique associated with drastic excessive etching.
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