| http://www.w3.org/ns/prov#value | - a film having a low dielectric constant which is formed at an area other than the area of said lower layer wiring and a top surface of which film is formed substantially on a level with that of said first CVD insulation film; a third CVD insulation film covering the entire surface above said first CVD insulation film and said low dielectric constant film; and an upper layer wiring connected to sai
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