Next, as shown in FIG 10, {HEAD ~ a layer} 142 containing nitride is formed over {TAIL ~ the entire surface} 
is formed over
Next , as shown in FIG 10 , { HEAD ~ a layer } 142 containing nitride is formed over { TAIL ~ the entire surface }
OTH OTH OTH OTH OTH OTH OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD OTH OTH OTH REL REL REL TAIL TAIL TAIL TAIL TAIL TAIL TAIL