| CPC H10D 30/0212 (2025.01) [H01L 21/31144 (2013.01); H01L 21/76831 (2013.01); H01L 23/485 (2013.01); H10D 30/024 (2025.01); H10D 30/6211 (2025.01); H10D 30/6219 (2025.01); H10D 62/151 (2025.01); H10D 64/017 (2025.01); H10D 64/021 (2025.01); H10D 64/62 (2025.01); H01L 21/28518 (2013.01)] | 20 Claims |

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1. A device comprising:
a substrate;
two conductive features positioned apart from each other over the substrate;
a graded porous dielectric structure positioned between the two conductive features, wherein the graded porous dielectric structure comprises:
a first portion having a first porosity; and
a second portion having a second porosity, wherein the second porosity is higher than the first porosity; and
a dielectric layer positioned between one of the two conductive features and the graded porous dielectric structure, wherein the dielectric layer comprises a gate spacer, and the gate spacer comprises:
an L-shaped layer comprising a horizontal leg and a vertical leg connecting to the horizontal leg, wherein the vertical leg contacts the graded porous dielectric structure; and
an outer spacer overlapping the horizontal leg, wherein the outer spacer contacts the vertical leg to form a vertical interface.
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