| CPC H10B 12/312 (2023.02) [H01L 23/5283 (2013.01); H10B 12/482 (2023.02); H10B 12/485 (2023.02)] | 12 Claims |

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1. A semiconductor memory device, comprising:
a substrate having an active area and a plurality of isolating regions;
a resistor structure, disposed on the isolating regions, comprising:
a first semiconductor layer;
a first capping layer, disposed on the first semiconductor layer; and
a first spacer, disposed on sidewalls of the first semiconductor layer and the first capping layer;
a bit line structure, disposed on the substrate to intersect the active area and the isolating regions, and the bit line structure comprising:
a second semiconductor layer;
a first conductive layer, disposed on the second semiconductor layer;
a second capping layer, disposed on the first conductive layer; and
a second spacer, physically contacting sidewalls of the second semiconductor layer, the first conductive layer, the second capping layer and the second spacer; and
a bit line contact, disposed in the substrate to partially extend into the second semiconductor layer, wherein the bit line contact and the first semiconductor layer comprise a same semiconductor material.
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