According to one embodiment, a first stacked body in which first insulation layers and second insulation layers are alternately stacked is formed, a first hole penetrating through the first stacked body is formed, a sacrifice film is embedded in the first hole, the sacrifice film is protruded from the first stacked body to form a protrusion portion on the first stacked body, a second stacked body in which third insulation layers and fourth insulation layers are alternately stacked is formed on the first stacked body, and a second hole penetrating through the second stacked body is formed.

After forming a first film over the main surface of a semiconductor substrate, the first film is patterned, thereby forming a control gate electrode for a non-volatile memory, a dummy gate electrode, and a first film pattern. Subsequently, a memory gate electrode for the non-volatile memory adjacent to the control gate electrode is formed. Then, the first film pattern is patterned thereby forming a gate electrode and a dummy gate electrode.