. . "Next, as shown in FIG. 7A, an organic insulating material or spin-on-glass (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 11 a, barrier layer 12 a, recording layer 13 a, and barrier layer 14 a by an insulating material and thereby to f" . .