| CPC H10D 62/118 (2025.01) [H10D 30/031 (2025.01); H10D 30/6735 (2025.01); H10D 30/6757 (2025.01)] | 20 Claims |

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1. A semiconductor device, comprising:
a first channel structure extending along a first direction;
a second channel structure extending along the first direction and spaced apart from the first channel structure;
a high-k dielectric structure extending along the first direction and disposed between the first and second channel structures; and
a gate cut structure comprising an insulating material;
wherein the high-k dielectric structure has a bottom surface that comprises a bottommost portion and at least a first plateau portion elevated from the bottommost portion, and a top surface in contact with the gate cut structure, wherein the bottom surface further comprises a first tilted portion and a second tilted portion.
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