| CPC H10D 30/6713 (2025.01) [H01L 21/02603 (2013.01); H10D 30/014 (2025.01); H10D 30/031 (2025.01); H10D 30/43 (2025.01); H10D 30/6735 (2025.01); H10D 30/6757 (2025.01); H10D 62/121 (2025.01); H10D 64/017 (2025.01); H10D 64/018 (2025.01)] | 20 Claims |

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1. A method comprising:
forming a fin structure over a substrate, wherein the fin structure comprises a sacrificial layer and a channel layer over the sacrificial layer;
forming a dummy gate structure over the fin structure;
forming a sidewall spacer on a sidewall of the fin structure, wherein the sidewall spacer comprises a first dielectric layer and a second dielectric layer outside the first dielectric layer;
removing a portion of the fin structure and portions of the first dielectric layer and the second dielectric layer such that a remaining portion of the fin structure is under the dummy gate structure;
after removing the portion of the fin structure and the portions of the first dielectric layer and the second dielectric layer, etching back the first dielectric layer of the sidewall spacer such that the second dielectric layer of the sidewall spacer protrudes from the first dielectric layer and a top of the second dielectric layer is higher than a top of the first dielectric layer;
epitaxially growing a source/drain structure over the substrate and in contact with the channel layer of the remaining portion of the fin structure; and
replacing the dummy gate structure and the sacrificial layer with a metal gate structure.
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