| CPC H01L 29/78618 (2013.01) [H01L 21/02236 (2013.01); H01L 21/02532 (2013.01); H01L 21/02603 (2013.01); H01L 21/30604 (2013.01); H01L 29/0673 (2013.01); H01L 29/42392 (2013.01); H01L 29/66545 (2013.01); H01L 29/66553 (2013.01); H01L 29/66742 (2013.01); H01L 29/78696 (2013.01)] | 20 Claims |

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1. A device comprising:
a fin protruding from a substrate and disposed between portions of an isolation structure;
a semiconductor layer over the fin;
a gate dielectric wrapping around the semiconductor layer;
a gate electrode wrapping around the gate dielectric disposed on the semiconductor layer;
a source/drain feature interfacing with the semiconductor layer; and
a dielectric inner spacer having first portions contacting side surfaces of the source/drain feature and second portions contacting top and bottom surfaces of the source/drain feature; and
an etch stop layer over and in direct contact with the dielectric inner spacer.
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