| CPC H10D 84/0158 (2025.01) [H10D 62/119 (2025.01); H10D 84/038 (2025.01)] | 20 Claims |

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1. A semiconductor structure, comprising:
semiconductor material layers stacked above a substrate along a first direction;
a gate structure wrapping around the semiconductor material layers;
an epitaxial structure coupled to the semiconductor material layers in a second direction that is different from the first direction; and
a SiGe-containing layer located below the epitaxial structure, wherein:
a material of the SiGe-containing layer is different from a material of the epitaxial structure,
the SiGe-containing layer comprises a first portion with a first thickness in the first direction, and a second portion with a second thickness in the first direction, and the second thickness is smaller than the first thickness, and
the SiGe-containing layer is partially sandwiched between the epitaxial structure and the gate structure in the second direction.
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