| CPC H10D 64/252 (2025.01) [H10D 30/0291 (2025.01); H10D 30/66 (2025.01); H10D 62/01 (2025.01); H10D 62/127 (2025.01); H10D 62/153 (2025.01); H10D 62/154 (2025.01); H10D 62/8325 (2025.01); H10D 64/01 (2025.01)] | 18 Claims |

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1. A semiconductor device, comprising:
a substrate comprising a first surface and a second surface opposite the first surface;
a first gate structure and a second gate structure located over the first surface of the substrate;
a first dielectric layer covering the first gate structure, the second gate structure, and portions of the first surface of the substrate;
a current spreading layer located between the first gate structure and the second gate structure, wherein at least a portion of the current spreading layer is located in the substrate;
a conductive plug located on the current spreading layer, wherein the current spreading layer has a first width larger than a second width of a bottom of the conductive plug; and
a second dielectric layer covering the first dielectric layer and surrounding the conductive plug, wherein a portion of the second dielectric layer separates the conductive plug from the first dielectric layer.
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