A capacitor including a capacitor lower electrode, a capacitor dielectric film of a highly dielectric film or a ferroelectric film and a capacitor upper electrode is formed on a semiconductor substrate. A protection film is formed on the semiconductor substrate so as to cover the capacitor. A first TEOS film having a relatively large water content is formed on the protection film through first TEOS-O3 CVD where an ozone concentration is relatively low. A second TEOS-O3 film having a relatively small water content is formed on the first TEOS-O3 film through second TEOS-O3 CVD where the ozone concentration is relatively high.