| CPC H10D 84/851 (2025.01) [H10D 30/6735 (2025.01); H10D 64/017 (2025.01); H10D 84/0177 (2025.01); H10D 84/0179 (2025.01); H10D 84/0188 (2025.01); H10D 30/024 (2025.01); H10D 30/6211 (2025.01); H10D 62/121 (2025.01); H10D 84/0193 (2025.01); H10D 84/85 (2025.01); H10D 84/853 (2025.01)] | 20 Claims |

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18. A semiconductor device comprising:
a first gate-all-around field effect transistor (GAA FET) and a second GAA FET; and
a gate separation wall disposed between the first GAA FET and the second GAA FET and disposed on an isolation insulating layer, wherein:
the gate separation wall includes a first dielectric layer and a second dielectric layer embedded in the first dielectric layer, and
a gate electrode of at least one of the first GAA FET or the second GAA FET is in contact with an upper surface of the gate separation wall.
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