| CPC H01L 21/76897 (2013.01) [H01L 21/28088 (2013.01); H01L 21/76805 (2013.01); H01L 21/76816 (2013.01); H01L 21/76895 (2013.01); H01L 21/823807 (2013.01); H01L 21/823814 (2013.01); H01L 21/823821 (2013.01); H01L 21/823842 (2013.01); H01L 21/823871 (2013.01); H01L 21/823878 (2013.01); H01L 23/5283 (2013.01); H01L 23/535 (2013.01); H01L 27/0924 (2013.01); H01L 29/0847 (2013.01); H01L 29/1054 (2013.01); H01L 29/4966 (2013.01); H01L 29/66545 (2013.01)] | 18 Claims |

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1. A structure, comprising:
a semiconductor device;
a first oxide layer disposed over the semiconductor device, wherein the first oxide layer is comprised of a first material, wherein the first material has a first etch rate property;
a second oxide layer disposed on the first oxide layer, wherein the second oxide layer is comprised of a second material, wherein the second material has a second etch rate property, wherein the second etch rate property is greater than the first etch rate property;
tiered-profile contacts extending through the first oxide layer and the second oxide layer down to the semiconductor device, wherein a bottom portion of the tiered-profile contacts passes through the first oxide layer and a top portion of the tiered-profile contacts passes through the second oxide layer, wherein the bottom tier of the tiered-profile contacts extends downwards past a bottom surface of the first oxide layer, and wherein the top portion of the tiered-profile contacts is wider than the bottom portion, wherein the first oxide layer is in direct contact with a sidewall of the top portion of the tiered-profile contacts and the second oxide layer is in direct contact with a sidewall of the bottom portion of the tiered-profile contacts;
a source and drain located beneath each of the tiered-profile contacts, wherein a bottom surface of the tiered-profile contacts to a top surface of the source and drains;
an etch stop located around the source and drains, wherein the etch stop is in contact with the sidewall of the bottom portion of the tiered-profile contacts; and
a gate spacer located adjacent to the bottom portion of the tiered-profile contacts.
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