| CPC H01L 29/6656 (2013.01) [H01L 21/823468 (2013.01); H01L 21/823481 (2013.01); H01L 29/0649 (2013.01)] | 20 Claims |

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1. A method for manufacturing a semiconductor structure, comprising:
forming an isolation stack over a substrate having a conductive region and an isolation region at a first surface of the substrate, and having a conductive region contact and a gate structure over the conductive region and the isolation region, respectively, wherein the gate structure is laterally surrounded by a spacer;
forming a first recess traversing the isolation stack over the gate structure;
forming a second recess traversing the isolation stack over the conductive region contact;
forming a recap layer over the isolation stack, the first recess and the second recess;
removing a bottom portion of the recap layer in the first recess and the second recess, and thereby a top surface of the gate structure is exposed from the recap layer; and
forming a first via contact and a second via contact in the first recess and the second recess, respectively.
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