are removed by using a method such as a chemical etching thereby obtaining the capacitor structure 230 as shown in fig4 e in comparison with the prior art the present invention can reduce the steps of the manufacturing the image sensor 2000 this is achieved by forming elements e g the insulating film 231 of the capacitor structure 230 and elements e g the gate dielectric 205 of the transfer transistor 210 in the same process alternatively in fig5 there is provided a cross sectional view of an image sensor 300 in accordance with a second preferred embodiment of the present invention the image sensor 300 comprises a silicon substrate 302 a photo sensing element 312 an isolation region 308 a transfer transistor 310 and a capacitor structure 330 the inventive image sensor 300 is similar to the image sensor 200 shown in fig3 except that the top electrode 334 does not directly contact to the photo sensing element 312 in the second preferred embodiment the top electrode 334 can be electrically connected to the photo sensing element 312 through a conducting member 340 in fig6 a to 6 e there are illustrated manufacturing steps involved in manufacturing the image sensor 300 in accordance with the second preferred embodiment of the present invention the process for manufacturing the image sensor 300 begins with the preparation of a silicon substrate 302 provided with an isolation region 308 and a sensing node 303 formed therein thereafter a first dielectric layer 304 e g made of sio 2 is formed on the.