Abstract: A semiconductor structure includes an insulator, a semiconductor fin, a gate stack, a gate contact, a source/drain material, and a source/drain contact structure. The semiconductor fin protrudes from the insulator. The gate stack is disposed on the semiconductor fin and the insulator. The gate contact is disposed on and electrically connected to the gate stack. The source/drain material is disposed on the semiconductor fin. The source/drain contact structure is disposed on and electrically connected to the source/drain material. The semiconductor fin extends along a first direction, the gate stack extends along a second direction different from the first direction. An offset S in the second direction between the gate contact and the source/drain contact structure satisfies: 0<S?(W/2+D/2), wherein W is a width of the semiconductor fin, and D is a dimension of the gate contact.

Abstract: A method of forming a semiconductor structure includes following steps. A substrate is formed. The substrate has an active region, an isolation structure adjacent to the active region, and a contact on the active region. A dielectric stack is formed on the substrate. The dielectric stack is etched to form an opening such that the contact of the substrate is exposed. The opening has a bottom portion and a top portion communicated to the bottom portion. The dielectric stack is etched again to expand the bottom portion of the opening.