| CPC H01L 27/0886 (2013.01) [H01L 21/31111 (2013.01); H01L 21/31116 (2013.01); H01L 21/76224 (2013.01); H01L 21/823418 (2013.01); H01L 21/823431 (2013.01); H01L 21/823437 (2013.01); H01L 21/823481 (2013.01); H01L 27/0207 (2013.01); H01L 29/0847 (2013.01); H01L 29/66545 (2013.01); H01L 29/7848 (2013.01); H01L 21/0217 (2013.01); H01L 21/02271 (2013.01); H01L 21/0228 (2013.01); H01L 21/0274 (2013.01); H01L 21/0332 (2013.01); H01L 21/31053 (2013.01); H01L 21/32139 (2013.01); H01L 29/165 (2013.01); H01L 29/205 (2013.01)] | 20 Claims |

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1. A semiconductor device, comprising:
a first semiconductive fin;
a second semiconductive fin;
a first dielectric layer laterally between the first and second semiconductive fins, wherein from a cross-sectional view taken along a direction perpendicular to a lengthwise direction of the first semiconductive fin, the first dielectric layer has a U-shaped profile;
a first gate structure extending across the first and second semiconductive fins and the first dielectric layer;
a spacer layer underlying the first dielectric layer and further extending to laterally surround a lower portion of the first dielectric layer, a lower portion of the first semiconductive fin, and a lower portion of the second semiconductive fin; and
an oxide material nested in the first dielectric layer, wherein a top surface of the oxide material is at an elevation higher than a top surface of the spacer layer.
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