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In this letter, a self-aligned recessed source/drain (ReS/D) ultrathin body (UTB) silicon-on-insulator (SOI) MOS technology is proposed and demonstrated. The thick diffusion regions of ReS/D are placed on a recessed trench, which is patterned on the buried oxide and go under the SOI film. The new structure reduces the parasitic S/D resistance without increasing the gate-to-drain Miller capacitance, which is the major advantage over the elevated S/D structure. Fabrication details and experimental results are presented. The scalability of the UTB MOSFETs and the larger design window due to reduced parasitics are demonstrated.