The invention relates to a semiconductor device (10) with a substrate (11) and a semiconductor body (12) of silicon which comprises an active region (A) with a transistor (T) and a passive region (P) surrounding the active region (A) and which is provided with a buried conducting region (1) of a metallic material that is connected to a conductive region (2) of a metallic material sunken from the surface of the semiconductor body (12), by which the buried conductive region (1) is made electrically connectable at the surface of the semiconductor body (12). According to the invention, the buried conducting region (1) is made at the location of the active region (A) of the semiconductor body (12). In this way, a very low buried resistance can be locally created in the active region (A) in the semiconductor body (12), using a metallic material that has completely different crystallographic properties from the surrounding silicon. This is made possible by using a method according to the invention. Such a buried low resistance offers substantial advantages both for a bipolar transistor and for a MOS transistor.