Semiconductor device and manufacturing method of the same

A semiconductor device, comprising:

• a substrate, including a first region and a second region;
• a p-type MOS transistor in the first region;
• an n-type MOS transistor in the second region;
• and
• a cured flowable oxide layer covering the p-type MOS transistor and the n-type MOS transistor, wherein at least one of dopant concentration, H—N bonding and porosity of the cured flowable oxide layer is different in the first region and the second region,
• wherein top surfaces of gates of the p-type MOS transistor and the n-type MOS transistor are exposed by the cured flowable oxide layer.

(withdrawn and currently amended) A manufacturing method of a semiconductor device comprising:

• forming a first flowable oxide material over a first MOS transistor;
• forming a second flowable oxide material over a second MOS transistor;
• and
• performing a doping process to at least one of the first flowable oxide material and the second flowable oxide material, so that a first strain of a first cured flowable oxide layer applying to the first MOS transistor is different from a second strain of a second cured flowable oxide layer applying to the second MOS transistor,
• wherein the cured flowable oxide layer does not cover top surfaces of gates of the p-type MOS transistor and the n-type MOS transistor.