Then, as shown in FIG. 20A, an organic insulating material or SOG is coated by for example spin coating and cured or SiO2, SiOF, or another so-called ???low-k??? material is uniformly deposited by CVD or the like to bury the spaces among the processed first interconnects 41 a, recording layer 42 a, and selection switch layer 43 a and thereby to form the inter-layer insulating film 45.