| CPC H01L 27/0924 (2013.01) [H01L 21/3065 (2013.01); H01L 21/823418 (2013.01); H01L 21/823431 (2013.01); H01L 29/66795 (2013.01); H01L 29/7851 (2013.01)] | 20 Claims |

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1. A device comprising:
a substrate;
a channel layer over the substrate;
a gate structure across the channel layer;
a first source/drain epitaxial structure and a second source/drain epitaxial structure on opposite sides of the channel layer and connected to the channel layer; and
a bottom dielectric structure between the first source/drain epitaxial structure and the substrate, wherein a maximum width of the first source/drain epitaxial structure is greater than or equal to a maximum width of the bottom dielectric structure in a cross-sectional view, and the bottom dielectric structure is in contact with the substrate.
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