Abstract: A method includes implanting impurities in a semiconductor substrate to form an etch stop region within the semiconductor substrate; forming a transistor structure on a front side of the semiconductor substrate; forming a front-side interconnect structure over the transistor structure; performing a thinning process on a back side of the semiconductor substrate to reduce a thickness of the semiconductor substrate, wherein the thinning process is slowed by the etch stop region; and forming a back-side interconnect structure over the back side of the semiconductor substrate.