| CPC H10D 30/015 (2025.01) [H10D 62/161 (2025.01); H10D 64/01 (2025.01)] | 10 Claims |

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1. A method of manufacturing a semiconductor device comprising:
forming an electron transit layer above a substrate;
forming an electron supply layer above the electron transit layer;
forming a protective film above the electron transit layer;
forming a zinc oxide film above the protective film;
forming a sacrifice layer above the zinc oxide film;
forming a first opening and a second opening in the sacrifice layer and the zinc oxide film;
forming a third opening connecting to the first opening and a fourth opening connecting to the second opening in the protective film, the electron supply layer, and the electron transit layer;
forming, by acid treatment using a weakly acidic solution, a first gap in a first portion exposed to the first opening of the zinc oxide film, and a second gap in a second portion exposed to the second opening of the zinc oxide film;
forming, after the acid treatment, a source region containing a first conductive impurity on a bottom surface of the third opening and a drain region containing the first conductive impurity on a bottom surface of the fourth opening; and
removing the zinc oxide film after forming the source region and the drain region.
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