Semiconductor structure and method of forming the same

A semiconductor structure, comprising:

• a substrate;
• an isolation structure located in the substrate, defining active regions of the substrate;
• a fuse, disposed on the isolation structure;
• and
• two gate electrodes, disposed on the active regions and connected to ends of the fuse,
• wherein a portion of a bottom surface of the fuse is lower than top surfaces of the active regions of the substrate, wherein a top surface of the isolation structure is convex with respect to a bottom surface of the substrate.

A method of forming a semiconductor structure, comprising:

• forming an isolation structure in a substrate, wherein the isolation structure defines active regions of the substrate;
• removing a portion of the isolation structure;
• forming a target layer on the active regions and the isolation structure;
• and
• partially removing the target layer on the isolation structure, and a portion of the target layer remained on the isolation structure serves as a fuse, another portion of target layer remained on the active regions serves as two gate electrodes, wherein the two gate electrodes are disposed on the active regions and connected to ends of the fuse,
• wherein a portion of a bottom surface of the fuse is lower than top surfaces of the active regions of the substrate,
• wherein a top surface of the isolation structure is concavely recessed toward a bottom surface of the substrate, or the top surface of the isolation structure is convex with respect to the bottom surface of the substrate.