| CPC H10D 30/6217 (2025.01) [H01L 21/0217 (2013.01); H01L 21/0228 (2013.01); H01L 21/3065 (2013.01); H01L 21/3105 (2013.01); H01L 21/31116 (2013.01); H01L 21/32 (2013.01); H01L 21/76897 (2013.01); H10D 30/024 (2025.01); H10D 30/0241 (2025.01); H10D 62/115 (2025.01); H10D 62/151 (2025.01); H10D 64/018 (2025.01); H10D 84/0158 (2025.01); H10D 84/0193 (2025.01); H10D 84/038 (2025.01); H10D 84/834 (2025.01); H10D 64/017 (2025.01); H10D 84/017 (2025.01)] | 16 Claims |

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1. A semiconductor structure, comprising:
a gate structure formed over a fin structure;
a gate spacer layer formed on a sidewall surface of the gate structure;
a source/drain (S/D) epitaxial layer formed adjacent to the gate structure in a recess of the fin structure, wherein the S/D epitaxial layer comprises a first S/D epitaxial layer and a second S/D epitaxial layer, and there is a step height between a top surface of the second epitaxial layer and a top surface of the first epitaxial layer, wherein a thickness of the second S/D epitaxial layer is greater than a thickness of the first S/D epitaxial layer, and wherein the gate spacer layer is formed over a top surface of the S/D epitaxial layer;
a dielectric spacer layer formed on the S/D epitaxial layer;
a contact plug barrier formed over the S/D epitaxial layer; and
a contact plug surrounded by the contact plug barrier, wherein the contact plug is separated from the gate spacer layer by the dielectric spacer layer and the contact plug barrier.
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