The invention is directed to a semiconductor device having a via hole and a method of manufacturing the same that achieve both the prevention of a barrier layer insufficiently covering the via hole and the control of via resistance at the same time. A semiconductor substrate having a pad electrode on its front surface is prepared. The semiconductor substrate is etched from its back surface to its front surface to form a via hole exposing the pad electrode. A first barrier layer is then formed in the via hole by a sputtering method or a PVD method and reverse-sputtering (etching). By this reverse-sputtering, the barrier layer on the bottom of the via hole is removed to expose the pad electrode. A second barrier layer is then formed on the pad electrode exposed in the via hole. The via resistance is controlled by adjusting only the thickness of the second barrier layer.