layer a photoresist stripping process is then performed to remove the fifth photoresist pattern 124 referring to fig1 d a plurality of lower electrodes 125 are formed although not illustrated the lower electrodes 125 are formed through a series of processes first a conductive material for forming the lower electrodes 125 is formed on the patterned sacrificial insulation layer 123 a shown in fig1 c so as to be contacted to the remaining second etch stop layer 122 a which is conductive and to the storage node contact plugs 121 afterwards a photoresist layer is formed such that the photoresist layer fills a space created between the conductive materials formed in a concave structure the conductive material is planarized by an etch back process or a cmp process continuously performed until the patterned sacrificial insulation layer 123 a shown in fig1 c is exposed thereafter portions of the above conductive material disposed on the third inter layer insulation layer 120 are removed thereby forming the isolated lower electrodes 125 after the formation of the lower electrodes 125 the patterned sacrificial insulation layer 123 a is removed through the use of a wet dip out process using a solution of boe hf or a mixed solution of h 2 so 4 and h 2 o 2.