The present invention provides a method of manufacturing a trench with a rounded corner portion and a broadened opening. Anisotropic oxidation is carried out using a halogen oxidation method using dichloroethylene (DCE) to form an anisotropic oxide film such that the film thickness in a shoulder portion of the trench is thick and gradually decreases nearer the bottom, the anisotropic oxide film is removed, and the shoulder portion of the trench is preferentially backed off, thereby rounding the shoulder portion sufficiently to broaden the opening. Then, an insulating member is embedded in the trench. The rounded portion of the shoulder portion of the trench and vicinity thereof is used as a channel of a MOS transistor. |