| CPC H01L 21/823431 (2013.01) [H01L 21/3065 (2013.01); H01L 21/823418 (2013.01); H01L 29/66553 (2013.01); H01L 29/78696 (2013.01)] | 20 Claims |

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16. A method, comprising:
growing, on a substrate, a plurality of channel layers and a plurality of sacrificial layers alternately stacking with each other;
removing, from side surfaces of the plurality of sacrificial layers, a portion of each of the plurality of sacrificial layers to form a plurality of recess structures;
forming a dielectric layer in the plurality of recess structures and on side surfaces of the plurality of channel layers; and
selectively etching the dielectric layer to form a plurality of inner spacer structures, comprising:
performing a first oxygen-free etching process, wherein the dielectric layer is etched at a first etching rate; and
performing a second oxygen-free etching process, wherein the dielectric layer is etched at a second etching rate less than the first etching rate.
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