| CPC H01L 29/7869 (2013.01) [H01L 29/6656 (2013.01); H01L 29/66742 (2013.01)] | 10 Claims |

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1. A vertical oxide-semiconductor transistor, comprising:
an insulating substrate;
a source in said insulating substrate;
a gate on said insulating substrate, wherein said gate surrounds said source and forms a recess on said source;
an inner spacer on an inner sidewall of said gate in said recess;
an oxide-semiconductor layer on said inner spacer and said source and directly contacting said source;
a filling oxide on said oxide-semiconductor layer and filling in said recess; and
a drain on said oxide-semiconductor layer and said filling oxide and directly contacting said oxide-semiconductor layer, wherein said drain completely covers said source and partially overlaps said gate.
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