Semiconductor structure and method of manufacturing the same

A semiconductor structure, comprising;

• a substrate;
• a first type Fin field-effect transistor (FinFET) comprising a first fin over the substrate;
• a second type FinFET comprising a second fin over the first fin;
• a dielectric layer electrically isolating the first type FinFET and the second type FinFET;
• and
• a gate electrode straddling the first fin, the dielectric layer and the second fin, the gate electrode comprising:
• a first conductive portion below the dielectric layer;
• a second conductive portion over the dielectric layer;
• and
• an isolation portion separating the first conductive portion from the second conductive portion.

A method of manufacturing a semiconductor structure, comprising:

• providing a substrate;
• depositing a first semiconductive layer, a dielectric layer and a second semiconductive layer in sequence over the substrate;
• patterning the second semiconductive layer into a fin shape;
• converting sidewalls of the second semiconductive layer into a first sacrificial film;
• patterning the dielectric layer into the fin shape of the second semiconductive layer and etching at least part the first sacrificial film;
• and
• patterning the first semiconductive layer into the fin shape of the dielectric layer and forming a fin structure over the substrate.