| CPC H10D 30/6219 (2025.01) [H01L 21/02164 (2013.01); H01L 21/02247 (2013.01); H01L 21/02271 (2013.01); H01L 21/02323 (2013.01); H01L 21/02329 (2013.01); H01L 21/02337 (2013.01); H01L 21/0234 (2013.01); H01L 21/02348 (2013.01); H10D 30/024 (2025.01); H10D 30/62 (2025.01); H10D 30/6211 (2025.01); H10D 62/151 (2025.01); H10D 64/01 (2025.01); H10D 64/021 (2025.01); H10D 64/671 (2025.01); H10D 64/017 (2025.01)] | 20 Claims |

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1. A device comprising:
a gate structure over a substrate;
a gate spacer adjacent the gate structure;
a source/drain region adjacent the gate spacer;
a first inter-layer dielectric on the source/drain region, the first inter-layer dielectric having a first concentration of an impurity;
a second inter-layer dielectric on the first inter-layer dielectric, the second inter-layer dielectric having a second concentration of the impurity, the second concentration being less than the first concentration, top surfaces of the second inter-layer dielectric and the gate spacer being coplanar; and
a source/drain contact extending through the second inter-layer dielectric and the first inter-layer dielectric, the source/drain contact coupled to the source/drain region.
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7. A device comprising:
a gate structure over a substrate;
a source/drain region adjacent the gate structure;
a gate spacer between the source/drain region and the gate structure, the gate spacer comprising a first spacer layer and a second spacer layer, the first spacer layer proximate the gate structure, the first spacer layer comprising silicon oxycarbonitride having a first atomic percent of nitrogen, the second spacer layer proximate the source/drain region, the second spacer layer comprising silicon oxycarbonitride having a second atomic percent of nitrogen, the first atomic percent greater than the second atomic percent;
an etch stop layer on a sidewall of the gate spacer and a top surface of the source/drain region, the etch stop layer comprising silicon nitride having a third atomic percent of nitrogen, the third atomic percent greater than the first atomic percent;
a first inter-layer dielectric on the etch stop layer; and
a source/drain contact extending through the first inter-layer dielectric and the etch stop layer, the source/drain contact coupled to the source/drain region.
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13. A device comprising:
a gate structure on a channel region;
a gate spacer adjacent the gate structure, the gate spacer having a first nitrogen concentration;
a source/drain region adjacent the gate spacer;
an etch stop layer on the source/drain region, the etch stop layer having a second nitrogen concentration, the second nitrogen concentration greater than the first nitrogen concentration;
a first inter-layer dielectric on the etch stop layer, the first inter-layer dielectric having a first impurity concentration that increases through the first inter-layer dielectric in a direction extending from a top of the first inter-layer dielectric to a bottom of the first inter-layer dielectric; and
a source/drain contact extending through the first inter-layer dielectric and the etch stop layer, the source/drain contact coupled to the source/drain region.
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