| CPC H10B 41/30 (2023.02) [H01L 21/30604 (2013.01); H01L 21/3212 (2013.01); H10B 41/49 (2023.02); H10B 43/00 (2023.02); H10B 43/30 (2023.02); H10D 64/017 (2025.01); H10D 64/035 (2025.01); H10D 84/0144 (2025.01); H10D 84/038 (2025.01); H10B 10/18 (2023.02)] | 20 Claims |

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1. A method comprising:
etching a semiconductor substrate to form a recess extending into a first region of the semiconductor substrate; and
forming a first transistor in the first region and a second transistor in a second region of the semiconductor substrate, forming the first transistor and the second transistor comprising:
forming a bottom dielectric layer in the first region and the second region, a portion of the bottom dielectric layer being in the recess;
forming a charge storage layer over the bottom dielectric layer in the first region and the second region, a portion of the charge storage layer being in the recess;
removing the charge storage layer from the second region, the portion of the charge storage layer being level with an upper surface of the bottom dielectric layer;
forming a top dielectric layer directly over the charge storage layer and the bottom dielectric layer in the first region and the second region;
removing the top dielectric layer and the bottom dielectric layer from the second region to expose the semiconductor substrate;
forming an oxide layer over the second region of the semiconductor substrate;
forming a high-k dielectric layer over the top dielectric layer and the oxide layer;
forming a gate layer over the high-k dielectric layer;
patterning from the gate layer to the semiconductor substrate to form a first stack in the first region and a second stack in the second region; and
forming a first gate spacer along a first sidewall of the first stack and a second gate spacer along a second sidewall of the second stack, the first gate spacer being in physical contact with the bottom dielectric layer and the top dielectric layer.
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