| CPC H10D 89/10 (2025.01) [H01L 21/76229 (2013.01); H10D 30/6735 (2025.01); H10D 62/121 (2025.01); H10D 84/0149 (2025.01); H10D 84/038 (2025.01); H10D 84/85 (2025.01); H10D 86/471 (2025.01); H10D 86/60 (2025.01)] | 12 Claims |

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1. A device comprising:
a first cell comprising a first transistor;
a second cell comprising a second transistor, wherein the first and second cells are disposed adjacent to each other with the first and second transistors disposed adjacent to each other; and
an isolation structure disposed in a cell boundary region between the first and second cells;
wherein the isolation structure comprises a first portion disposed above first and second active channel structures of the respective first and second transistors, and a second portion disposed between the first and second active channel structures;
wherein the first portion of the isolation structure comprises a first width which is substantially equal to a spacing between the first and second active channel structures;
wherein the second portion of the isolation structure comprises a second width which is less than the first width;
wherein a first space between the second portion of the isolation structure and the first active channel structures of the first transistor comprises metallic material of a first metal gate structure of the first transistor, and a second space between the second portion of the isolation structure and the second active channel structures of the second transistor comprises metallic material of a second metal gate structure of the second transistor; and
wherein the first space and the second space define respective gate extension lengths of the first and second transistors.
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