| CPC H10B 43/27 (2023.02) | 16 Claims |

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1. A semiconductor device comprising:
a first insulator comprising a first opening;
a first conductor comprising a second opening over the first insulator;
a second insulator comprising a third opening over the first conductor;
a third insulator provided along a first side surface of the first opening, a second side surface of the second opening, and a third side surface of the third opening;
an oxide provided along the first side surface, the second side surface, and the third side surface with the third insulator therebetween;
a second conductor provided at the first side surface with the third insulator and the oxide therebetween; and
a third conductor provided at the third side surface with the third insulator and the oxide therebetween,
wherein the oxide comprises a first region in the first opening, a second region in the second opening, and a third region in the third opening, and
wherein the second region has higher resistance than the first region and the third region.
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