| CPC H01L 21/76897 (2013.01) [H01L 21/02603 (2013.01); H01L 21/76805 (2013.01); H01L 21/76871 (2013.01); H01L 21/76895 (2013.01); H01L 23/53257 (2013.01); H01L 23/535 (2013.01); H10D 30/031 (2025.01); H10D 30/6713 (2025.01); H10D 30/6735 (2025.01); H10D 30/6757 (2025.01); H10D 62/121 (2025.01); H10D 64/017 (2025.01); H10D 84/0167 (2025.01); H10D 84/017 (2025.01); H10D 84/0172 (2025.01); H10D 84/0186 (2025.01); H10D 84/038 (2025.01); H10D 84/85 (2025.01)] | 20 Claims |

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1. A method including,
forming a first gate structure, a first source structure and a first drain structure of a first gate all around (GAA) device over a substrate;
forming a second gate structure, a second source structure and a second drain structure of a second GAA device over the substrate, wherein a dielectric fin is disposed between the first gate structure and the second gate structure;
depositing a dummy layer over the first gate structure, the second gate structure, and the dielectric fin;
patterning the dummy layer to form a trench within the dummy layer over the dielectric fin, the trench having a bottom surface of a first dielectric material of the dielectric fin, a first sidewall of the dummy layer and a second sidewall of the dummy layer, the second sidewall opposing the first sidewall;
filling the trench with a second dielectric material to form a dielectric feature extending from the first sidewall to the second sidewall and on the first dielectric material;
removing the patterned dummy layer after filling the trench and forming the dielectric feature; and
depositing at least one conductive layer having a first portion over the first gate structure and a second portion of the second gate structure, wherein the dielectric feature interposes the first portion and the second portion.
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