| CPC H01L 29/66795 (2013.01) [H01L 21/76224 (2013.01); H01L 21/823431 (2013.01); H01L 27/0886 (2013.01); H01L 29/0649 (2013.01); H01L 29/7851 (2013.01)] | 20 Claims |

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1. A semiconductor device comprising:
a fin extending from a semiconductor substrate;
a shallow trench isolation (STI) region over the semiconductor substrate adjacent the fin; and
a dielectric fin structure over the STI region, the dielectric fin structure extending in a direction parallel to the fin, the dielectric fin structure comprising:
a first liner layer in contact with the STI region; and
a first fill material over the first liner layer, the first fill material comprising a seam disposed in a lower portion of the first fill material and separated from a top surface of the first fill material, wherein a first carbon concentration in the lower portion of the first fill material is greater than a second carbon concentration in an upper portion of the first fill material.
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