| CPC H10D 30/6735 (2025.01) [H10D 30/6757 (2025.01); H10D 62/118 (2025.01); H10D 64/258 (2025.01); H10D 84/038 (2025.01); H10D 88/00 (2025.01); H10D 88/01 (2025.01)] | 20 Claims |

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1. A semiconductor device, comprising:
a first transistor comprising a first channel structure positioned over a substrate, first source/drain (S/D) regions positioned on ends of the first channel structure, and a first gate structure disposed all around the first channel structure; and
a second transistor comprising a second channel structure positioned over the first channel structure, second S/D regions positioned on ends of the second channel structure, and a second gate structure disposed all around the second channel structure,
wherein the second channel structure has a smaller dimension than the first channel structure in a horizontal direction substantially parallel to a working surface of the substrate.
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