| CPC H10B 43/40 (2023.02) [H10B 43/30 (2023.02)] | 20 Claims |

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1. A semiconductor device, comprising:
a substrate;
a first gate electrode disposed on the substrate and located in a first region of the semiconductor device;
a first dielectric structure disposed between the first gate electrode and the substrate, wherein the first dielectric structure defines a recess recessed from a lateral surface of the first dielectric structure;
a first sidewall structure covering the first gate electrode, wherein the first sidewall structure comprises a first dielectric layer filling the recess, and the first dielectric layer has a first width between a lateral surface of the first gate electrode and a lateral surface of the first dielectric layer;
a second gate electrode disposed on the substrate and located in a second region of the semiconductor device; and
a second sidewall structure covering the second gate electrode, wherein the second sidewall structure comprises a second dielectric layer abutting the second gate electrode, and the second dielectric layer has a second width between a lateral surface of the second gate electrode and a lateral surface of the second dielectric layer, and wherein the second width is less than the first width.
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