| CPC H01L 27/0207 (2013.01) [G06F 30/392 (2020.01); G06F 30/394 (2020.01); H01L 27/092 (2013.01); G06F 2119/06 (2020.01)] | 20 Claims |

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1. A semiconductor device, comprising:
a first cell comprising:
a first source/drain region and a second source/drain region in a first layer;
a plurality of gate electrodes extending in a first direction in a second layer over the first layer, the plurality of gate electrodes defining at least one odd-numbered track and at least one even-numbered track within the first cell, the at least one odd-numbered track alternatingly arranged with the at least one even-numbered track;
a first power rail extending in a second direction perpendicular to the first direction in a third layer over the second layer;
a first conductive via arranged in a fourth layer between the second and third layers and below the first power rail, the first conductive via being within a first odd-numbered track of the at least one odd-numbered track and non-overlapped with any of the plurality of gate electrodes from a top-view perspective;
a second power rail extending in the second direction in a fifth layer over the third layer; and
a second conductive via arranged in a sixth layer between the third and fifth layers and below the second power rail, the second conductive via being within a first even-numbered track of the at least one even-numbered track and non-overlapped with any of the plurality of gate electrodes from a top-view perspective.
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