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A semiconductor structure and a method for forming the same are provided. The semiconductor structure comprises : a semiconductor substrate; an active region formed in the semiconductor substrate, in which the active region comprises : a channel region, and a source region and a drain region formed on both sides of the channel region respectively; and a first isolation trench formed in the semiconductor substrate and on both sides of the active region, in which a first rare earth oxide layer is formed in each first isolation trench to produce a stress in the channel region in a channel length direction.