Semiconductor device having a recessed gate structure and method of manufacturing the same

A method of forming an electrical device on an active area of a substrate having a top surface, the active area being within an isolation region in the substrate, the isolation region containing an insulator, the method comprising the steps of:

• etching a trench in a predetermined area in the substrate within the isolation region;
• forming an insulating layer on the surface of the trench;
• forming a conductive layer on top of the insulating layer and in the trench so that a top portion of the conductive layer is formed at least up to a level aligned with the top surface of the substrate;
• and
• removing a sufficient amount of the insulator and the conductive layer so that the top surface of the conductive layer is at a level that is substantially aligned with the top surface of the substrate.

A semiconductor device formed on a semiconductor substrate having a top surface, comprising:

• an isolation region formed of an insulator within the semiconductor substrate, the isolation region including a top surface;
• a recessed conductor formed of a conductive material within the isolation region and in the semiconductor substrate, the recessed conductor including a top surface, the top surface of the recessed conductor being substantially aligned with the top surface of the semiconductor substrate;
• a semiconductor region formed in the semiconductor substrate and disposed between the isolation region and the recessed conductor;
• and
• an insulator disposed between said recessed conductor and said semiconductor region.