| CPC H01L 21/743 (2013.01) [H01L 21/76879 (2013.01); H01L 23/5286 (2013.01); H10D 84/013 (2025.01); H10D 84/0149 (2025.01); H10D 84/0151 (2025.01); H10D 84/0158 (2025.01); H10D 84/038 (2025.01); H10D 84/834 (2025.01)] | 17 Claims |

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1. A semiconductor structure, comprising:
a first source/drain (S/D) connected to a first field-effect transistor (FET) region;
a second S/D connected to a second FET region;
a buried power rail (BPR) region extending laterally in a first direction, and located between the first FET region and the second FET region, comprising:
a buried power rail (BPR);
a first dielectric liner lining a first lateral side of the BPR region, wherein the first dielectric liner isolates the BPR from the first FET region and the first S/D;
a second dielectric liner lining a second lateral side of the BPR region, wherein the second dielectric liner isolates the BPR from the second FET region; and
a contact electrically connecting the second S/D and the BPR through the second lateral side of the BPR region, wherein the first dielectric liner extends higher than the second dielectric liner in the BPR region.
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