| abstract |
A semiconductor structure includes a substrate, at least a first gate structure, at least a first spacer layer, at least one source drain structure, at least one conductor, a protective layer, and a contact etch stop layer. The first gate structure is disposed on the substrate. The first spacer layer is disposed on at least one sidewall of the first gate structure, wherein the first spacer layer has an upper portion and a lower portion disposed between the upper portion and the substrate. The source drain structure is adjacent to a lower portion of the first spacer layer. The conductor is electrically connected to the source drain structure. The protective layer is disposed at least between the conductor and the upper portion of the first spacer layer. The contact etch stop layer is at least partially disposed between the conductor and the lower portion of the first spacer layer, and the contact etch stop layer is not disposed between the protective layer and the upper portion of the first spacer layer. |