| CPC H01L 29/42344 (2013.01) [H01L 29/40117 (2019.08); H01L 29/4234 (2013.01); H01L 29/66833 (2013.01); H01L 29/792 (2013.01)] | 20 Claims |

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1. A method of fabricating a semiconductor device, comprising:
disposing a gate structure on a substrate, the gate structure comprising:
a gate, a first dielectric disposed beneath the gate, and a second dielectric at least on sidewalls of and over the gate, wherein the first dielectric is formed by sequentially depositing first oxide, charge trapping, and second oxide layers;
disposing a first layer of material over the second dielectric, wherein the first oxide disposed beyond the gate structure over the substrate is completely removed;
disposing a second layer of material over the first layer of material;
etching the second layer of material such that portions of the second layer of material remain on sidewalls of the first layer of material;
etching the first layer of material with an etchant having substantially higher selectivity to the first layer of material than to the second layer of material; and
removing a remaining portion of the second layer of material and an exposed portion of the second dielectric overlying a top and one side of the gate.
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