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A field effect transistor and a method for forming the same are provided. The field effect transistor comprises : a substrate (100); an ultra-thin insulator layer (200) formed on the substrate (100), wherein a material of the ultra-thin insulator layer (200) is a monocrystalline rare earth oxide or a monocrystalline beryllium oxide; an ultra-thin semiconductor monocrystalline film (300) formed on the ultra-thin insulator layer (200); and a gate stack (400) formed on the ultra-thin semiconductor monocrystalline film (300), and comprising a gate dielectric (410) and a gate electrode (420) formed on the gate dielectric (410).