Abstract: A semiconductor device includes a memory array comprising a plurality of transistors arranged over a plurality of rows and a plurality of columns. The plurality of rows correspond to a plurality of active regions that continuously extend along a first lateral direction, respectively, and the plurality of columns correspond to a plurality of gate structures that discontinuously extend along a second lateral direction, respectively, the first lateral direction and the second lateral direction being perpendicular to each other. A first one of the gate structures comprising a first gap cutting the first gate structure and a second one of the gate structures comprising a second gap cutting the second gate structure are disposed immediately next to each other along the first lateral direction. The first gap and an extension of the second gap are offset from each other along the second lateral direction.