A wiring having excellent electrical characteristics is provided. A wiring having stable electrical characteristics is provided. A device is manufactured through the steps of forming a first insulating film over a substrate, forming a second insulating film over the first insulating film, removing part of the first insulating film and part of the second insulating film to form a first opening, forming a first conductor in the first opening and over a top surface of the second insulating film, and forming a second conductor by planarizing a surface of the first conductor so as to remove part of the first conductor.