| CPC H01L 27/0924 (2013.01) [H01L 21/823418 (2013.01); H01L 21/823431 (2013.01); H01L 29/0653 (2013.01); H01L 29/66795 (2013.01); H01L 29/7851 (2013.01)] | 20 Claims |

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1. A semiconductor structure, comprising:
an isolation structure;
a source/drain region over the isolation structure;
a gate structure over the isolation structure and adjacent to the source/drain region;
an interconnect layer over the source/drain region and the gate structure;
an isolating layer below the gate structure;
a contact structure under the source/drain region and having a first portion and a second portion, wherein the first portion is below the second portion, wherein the second portion extends through the isolating layer and protrudes above the isolating layer, wherein a portion of the isolating layer is vertically between the gate structure and the first portion of the contact structure; and
a dielectric fin disposed on the isolation structure, wherein a bottom surface of the dielectric fin is above a bottom surface of the isolating layer.
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