| CPC H10D 84/038 (2025.01) [H10D 30/6735 (2025.01); H10D 84/013 (2025.01); H10D 84/0151 (2025.01); H10D 84/83 (2025.01)] | 20 Claims |

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1. A method, comprising:
forming a first channel structure through a first gate structure;
forming a first source/drain structure coupled to the first channel structure at a first surface of the first gate structure;
before the first source/drain structure is formed, forming a first isolation layer at a second surface of the first gate structure to isolate the first channel structure; and
after the first source/drain structure is formed, forming a first insulation structure at a position of the first isolation layer,
wherein the first surface and the second surface are opposite to each other, and
a size of the first insulation structure is equal to or larger than a size of the first source/drain structure.
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