film 110 the ono film 108 the polycrystalline silicon film 106 are etched with the silicon nitride film 114 as a mask to obtain a desired gate pattern namely control gates cg which become word lines wl are formed by the tungsten silicide film 112 and the polycrystalline silicon film 110 and floating gates fg are formed by the polycrystalline silicon film 106 in particular as can be seen from fig3 on one end side of the word line wl the word line connection portion wlc is formed and plural word lines wl are connected to each other this word line connecting portion wlc is also formed by the tungsten silicide film 112 and the polycrystalline silicon film 110 accordingly the tungsten suicide film 112 and the polycrystalline silicon film 110 correspond to a first member to be patterned which is formed by a conductive member next as shown in fig3 to fig3 after a photoresist 130 for example with a thickness of 1000 nm is formed this photoresist 130 is patterned as desired by the lithography technology more specifically particularly as can be seen from fig3 an opening 132 is formed in a portion of the photoresist 130 where a separation pattern region spr is positioned then as shown in fig3 to fig4 the silicon nitride film 114 the tungsten silicide film 112 and the polycrystalline silicon film 110 are etched by the rie technology with the photoresist 130 as a mask as a result.