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In this paper, a three-dimensional CMOS technology is proposed and implemented using stacked Fin-CMOS (SF-CMOS) architecture. The technology is based on a double layer silicon-on-insulator wafer formed by two oxygen implants to create two single-crystal silicon films with an oxide isolation layer in between. The proposed approach achieves a 50% area reduction and significant shortening of the wiring distance between active devices through vertical connection when compared with conventional planar CMOS technology. The SF-CMOS technology also inherits the scalability and two-dimensional processing compatibility of the FinFET structure. SF-CMOS devices and simple circuits were fabricated and characterized.