Interconnects with dual dielectric spacers and method for forming the same

A method of manufacturing interconnects with dual dielectric spacers, comprising the steps of:

• providing a substrate with a plurality of interconnects;
• forming a conformal first dielectric layer on the interconnects and the substrate;
• partial etching back of the first dielectric layer to expose a partial surface of the substrate and the top surface of the interconnects, leaving remaining first dielectric layers on the sidewalls of the interconnects, wherein the remaining first dielectric layers are first spacers;
• forming a conformal second dielectric layer on the interconnects, the first spacers and the substrate;
• partial etching back of the second dielectric layer to expose a partial surface of the substrate and the top surface of the interconnects, leaving remaining second layers on the surface of the first spacers, wherein the remaining second layers are second spacers;
• forming a third dielectric layer on the substrate, the second spacers and the interconnects;
• and
• performing planarization on the third dielectric layer using the first spacers as stress buffer layers and the second spacers as etching stop layers and supporting layers of the interconnects.