| CPC H10D 62/115 (2025.01) [H01L 21/28194 (2013.01); H10D 62/151 (2025.01)] | 14 Claims |

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12. A semiconductor device, comprising:
a channel structure, protruded from an isolation structure formed on a substrate, and extending along a first direction;
a channel isolation structure, extending between two separate sections of the channel structure along a second direction, wherein a wall portion of the channel isolation structure is located on the isolation structure, a protruding portion of the channel isolation structure extends into the substrate through the isolation structure, and a low-k dielectric material in the channel isolation structure comprises boron nitride; and
a gate structure, extending on the isolation structure along the second direction, and having two separate sections at opposite sides of the channel isolation structure and aligned with the channel isolation structure.
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