Method of manufacturing semiconductor devices and semiconductor devices

A semiconductor device, comprising:

• a first transistor structure and a second transistor structure disposed over a substrate;
• a first interlayer dielectric (ILD) layer disposed over the first and second transistor structures;
• a second ILD layer disposed over the first ILD layer and containing silicon and oxygen;
• a control layer disposed over and in contact with the second ILD layer and containing silicon and oxygen;
• and
• a resistor wire formed of a conductive material and disposed over and in contact with the second ILD layer;
• wherein an oxygen concentration of the control layer is greater than an oxygen concentration of the second ILD layer.

A method of manufacturing a semiconductor device, the method comprising:

• forming a first fin structure over a substrate;
• forming a first gate structure over a part of the first fin structure;
• forming a first interlayer dielectric (ILD) layer so that the first gate structure is embedded in the first ILD layer;
• forming a second ILD layer over the first ILD layer;
• forming a control layer over and in contact with the second ILD layer;
• and
• forming a resistor wire over and in contact with the control layer:
• wherein an oxygen concentration of the control layer is greater than an oxygen concentration of the second ILD layer.