Disclosed is a semiconductor device comprising a semiconductor substrate, a porous insulating film formed above the semiconductor substrate, the porous insulating film having a relative dielectric constant of 2.5 or less and including a first insulating material, at least a portion of pores in the porous insulating film having on the inner wall thereof a layer of a second insulating material which differs in nature from the first insulating material, and a plug and/or a wiring layer buried in the porous insulating film.