second conductive layer 10 before etching after which the above etch back process of the second conductive layer 10 is used to etch the photoresist film and the second conductive layer 10 until the upper portion of the etching barrier layer 9a is exposed by 1 1 etching selection ratio of the photoresist film to the conductive layer 10 fig2 a 2c are cross sectional views illustrating a dual cylinder shaped storage electrode of dram cells according to the second embodiment of the present invention and the manufacturing steps leading up to fig2 a are the same as those describing the manufacturing process of fig1 a 1e as shown in fig2 a which is the next step after arriving at the structure of fig1 e a fixed thickness of a third insulating film 11 made of a oxide film is deposited on an upper surface of the second conductive layer 10 and it is etched without a mask using an anisotropic etching process so that a third film spacer 11a is formed at the sidewall of the cylinder shaped second conductive layer 10 further a third conductive layer 12 for a third storage electrode is deposited along the entire exposed surface of the device an important fact that demands special attention is.