| abstract |
A semiconductor structure includes a substrate, a first gate structure, a first spacer, a source/drain structure, a conductor, and a contact etch stop layer. The first gate structure is present on the substrate. The first spacer is present on at least one sidewall of the first gate structure, in which the first spacer has a top portion and a bottom portion between the top portion and the substrate. The source/drain structure is present adjacent to the bottom portion of the first spacer. The conductor is electrically connected to the source/drain structure. The protection layer is present at least between the conductor and the top portion of the first spacer. The contact etch stop layer is present at least partially between the conductor and the bottom portion of the first spacer while absent between the protection layer and the top portion of the first spacer. |