| abstract |
A semiconductor structure includes a substrate, at least one first gate structure, at least one first spacer layer, at least one source drain structure, at least one conductive plug, and at least one protective 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. The source drain structure is adjacent to the first spacer layer. The conductive plug is electrically connected to the source drain structure. The protective layer is disposed between the conductive plug and the first spacer layer. |