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A semiconductor structure and a method for forming the same are provided. The semiconductor structure comprises : a semiconductor substrate (100); an active region formed in the semiconductor substrate (100), in which the active region comprises : a channel region (200), and a source region (300) and a drain region (400) formed on both sides of the channel region (200) respectively; and a first isolation trench (500) formed in the semiconductor substrate (100) and on both sides of the active region, in which a first rare earth oxide layer (502) is formed in each first isolation trench (500) to produce a stress in the channel region (200) in a channel length direction.