| CPC H10D 84/83 (2025.01) [H01L 21/76224 (2013.01); H10D 30/021 (2025.01); H10D 62/115 (2025.01); H10D 62/121 (2025.01); H10D 64/511 (2025.01)] | 20 Claims |

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1. An integrated circuit comprising:
a substrate;
a first nanosheet transistor over the substrate and having a first gate electrode, a first plurality of stacked channels, and a first dielectric fin structure below the first plurality of stacked channels;
a second nanosheet transistor over the substrate and having a second gate electrode, a second plurality of stacked channels, and a second dielectric fin structure below the second plurality of stacked channels; and
a gate isolation structure between the first nanosheet transistor and the second nanosheet transistor, wherein a bottommost surface of the gate isolation structure is substantially coplanar with a bottommost surface of the first dielectric fin structure.
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