according to an aspect of the invention , there is provided a semiconductor device including a first semiconductor element formed on a semiconductor substrate and using electrons as carriers , and a second semiconductor element formed on the semiconductor substrate and using holes as carriers , a first insulating film and a second insulating film formed on source / drain regions and gate electrodes of the first element and the second element , the first insulating film having tensile stress with respect to the first element , and the second insulating film having compression stress with respect to the second element , and sidewall spacers of the gate electrodes of the first element and the second element , at least portions of the sidewall spacers being removed , wherein at least one of the first insulating film and the second insulating film does not close a spacing between the gate electrodes of the first element and the second element .