Semiconductor structure and method for fabricating the same

A semiconductor structure, comprising:

• a substrate;
• a first metal gate and a second metal gate on the substrate with a gap between the first and second metal gates, wherein the first metal gate has a first sidewall, and the second metal gate has a second sidewall directly facing the first sidewall;
• a contact etch stop layer disposed within the gap and extending along the first sidewall and the second sidewall, wherein the contact etch stop layer has a first top portion adjacent to a top surface of the first metal gate and a second top portion adjacent to a top surface of the second metal gate, wherein the first top portion and the second top portion have a trapezoid cross sectional profile;
• a first sidewall spacer on the first sidewall and between the contact etch stop layer and the first metal gate;
• and
• a second sidewall spacer on the second sidewall and between the contact etch stop layer and the second metal gate, wherein both of the first sidewall spacer and the second sidewall spacer comprise a SiOCN seal layer and a SiN spacer;
• a source/drain region in the substrate between the first metal gate and the second metal gate;
• an epitaxial layer disposed in the source/drain region, wherein the SiN spacer is L-shaped and not contiguous between the first sidewall spacer and the second sidewall spacer, and has an end surface thereof flush with an upper edge of an epitaxial layer disposed in the source/drain region, and wherein the contact etch stop layer is directly covering a top surface of a horizontal portion of the SiN spacer as well as directly covering a top surface of the epitaxial layer.