| CPC H10B 61/22 (2023.02) [H01L 21/76898 (2013.01); H01L 23/528 (2013.01); H10D 84/0149 (2025.01); H10D 84/038 (2025.01)] | 20 Claims |

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1. A method comprising:
forming a protrusion over a first side of a substrate;
forming a buried contact adjacent to the protrusion, wherein the buried contact has a portion extending into the substrate;
forming a gate wrapping over the protrusion;
forming an epitaxial feature in a region of the protrusion, wherein the gate or the epitaxial feature is electrically connected to the buried contact;
forming first conductive lines over the gate and the epitaxial features;
forming a conductive via penetrating through the substrate and connecting to the buried contact; and
forming second conductive lines over another side of the substrate, wherein the second conductive lines are electrically connected to the conductive via.
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