Appeal No. 94-4342 Application No. 07/765,771 Claim 10 is representative of the subject matter on appeal and reads as follows: 10. A method for manufacturing a semiconductor device for electrically isolating a first device and a second device formed on a common semiconductor substrate of a first conductivity type having a major surface, comprising the steps of forming a first conductor having a predetermined shape on the major surface of said semiconductor substrate and separated therefrom by a first insulating film, and forming a second insulating film on said first conductor, forming a third insulating film having a predetermined vertical thickness on the major surface of said semiconductor substrate so as to cover said first conductor and said second insulating film, removing said third insulating film by anisotropic etching to expose the major surface of said semiconductor substrate, to form on sidewalls of: said first insulating film; said first conductor and said second insulating film, a sidewall insulating film having a predetermined lateral thickness corresponding to said predetermined vertical thickness of said third insulating film, thereafter, implanting impurities of a second conductivity type opposite to said first conductivity type on the exposed major surface of said semiconductor substrate utilizing as masks said third insulating film said sidewall insulating film, and diffusing the implanted impurities to form a first impurity region included in said first device and a second impurity region included in said second device such that a 2Page: Previous 1 2 3 4 5 6 7 NextLast modified: November 3, 2007