| CPC H10D 30/6211 (2025.01) [H10D 30/024 (2025.01); H10D 30/6219 (2025.01); H10D 30/6735 (2025.01)] | 20 Claims |

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1. A semiconductor device comprising:
a first semiconductor channel structure;
a second semiconductor channel structure;
a first gate structure on opposing sides of the first semiconductor channel structure in a first cross-sectional view;
a second gate structure on opposing sides of the second semiconductor channel structure in the first cross-sectional view;
a first source/drain region adjacent the first semiconductor channel structure in a second cross-sectional view perpendicular to the first cross-sectional view;
a second source/drain region adjacent the second semiconductor channel structure in the second cross-sectional view;
a first interconnect structure on a first side of the first gate structure and the second gate structure; and
a second interconnect structure on a second side of the first gate structure and the second gate structure, the second interconnect structure comprising:
a first dielectric layer; and
a contact extending through the first dielectric layer to the first source/drain region, wherein the first dielectric layer extends between the first gate structure and the second gate structure in the first cross-sectional view.
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