| CPC H01L 29/7851 (2013.01) [H01L 21/823431 (2013.01); H01L 21/823481 (2013.01); H01L 27/0886 (2013.01); H01L 29/0649 (2013.01); H01L 29/66795 (2013.01)] | 20 Claims |

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1. A semiconductor structure comprising:
at least a fin structure extending in a first direction;
a gate structure over the fin structure and extending in a second direction different from the first direction;
a connecting structure disposed over the fin structure and isolated from the gate structure;
a first dielectric structure over the gate structure; and
a second dielectric structure extending in the first direction,
wherein the first dielectric structure and the second dielectric structure comprise a same material, and a top surface of the first dielectric structure and a top surface of the second dielectric structure are substantially aligned with each other.
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