| CPC H10D 84/853 (2025.01) [H10D 30/024 (2025.01); H10D 30/6211 (2025.01); H10D 62/116 (2025.01); H10D 62/121 (2025.01); H10D 84/013 (2025.01); H10D 84/0151 (2025.01); H10D 84/0158 (2025.01); H10D 84/038 (2025.01)] | 5 Claims |

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1. An integrated circuit structure, comprising:
a horizontal stack of semiconductor nanowire portions;
a dielectric gate spacer vertically over the horizontal stack of semiconductor nanowire portions;
a gate isolation structure laterally adjacent to a first side of the horizontal stack of semiconductor nanowire portions; and
a source or drain isolation structure laterally adjacent to a second side of the horizontal stack of semiconductor nanowire portions, wherein the source or drain isolation structure comprises a dielectric material, and wherein the horizontal stack of semiconductor nanowire portions is laterally between the source or drain isolation structure and the gate isolation structure.
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