be bonded by soldering to the soldering bumps 49 fig2 m the thus prepared wiring substrate is completed as shown in fig2 m which is identical with that of fig1 the organic layer 40 and the upper wiring elements 43 can be omitted in another example of the wiring substrate in which case the lower organic layer 35 and the organic layer 47 are disposed in such a manner that the terminal electrodes 44 are directly bonded to the lower wiring elements 39 fig3 shows a cross sectional view of still another example of wiring substrate according to the present invention this wiring substrate comprises ceramic layers 11 lower wiring elements 12 upper wiring elements 13 through holes 14 a device 15 an organic layer 16 as described above soldering bumps 17 terminal electrodes 18 and a device hole 50 fig4 shows a cross sectional view of a further example of wiring substrate in accordance with the present invention this wiring substrate comprises lower wiring elements 19 upper wiring elements 20 through holes 21 organic layers 35 40 and 22 a device 23 terminal electrodes 24 soldering bumps 25 a resin substrate 51 and a metallic or cermanic substrate 52 in this example the device hole is a through hole covered.