The semiconductor device and a method of manufacturing a semiconductor device

The present invention relates to a semiconductor device and a method of manufacturing a semiconductor device. The method of manufacturing a semiconductor device comprising: a substrate formed on the cap insulating film containing Si and C; silicone film is formed on the cap insulating film, the number of carbon atoms of the silicone film composition ratio of the number of silicon atoms, above the cap insulation film; and by the plasma processing, forming two or more recessed portions having different opening diameters in the organic silicon film using the plasma processing gas comprising an inert, N-containing gas, carbon a mixed gas of fluorine compound gas and oxidant gas.