The flattened capacitor for MOS memory device is mfd. by (a) depositing an oxide-nitride-oxide (ONO) film (22) and a polycrystalline silicon film (23) on the silicon substrate (1) in order, (b) doping an impurity on the silicon film (23), (c) ion-implanting an impurity into the film (23), (d) slant-etching the fixed part of the film (23) to expose the ONO film (22), (e) oxidizing the polysilicon to form an oxide film (25) on the film (23), (f) growing the film (25), and then lifting off the exposed film (22) by the dry etching method.
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