Semiconductor device and method of manufacturing the same

A semiconductor device having a cell, the cell comprising:

• a gate structure extending along a first direction;
• a first active region extending along a second direction different from the first direction and intersecting the gate structure;
• a second active region extending along the second direction and intersecting the gate structure, wherein the first active region overlaps the second active region along a third direction different from the first direction and the second direction;
• at least one first non-power line over the first active region;
• at least one first power line over the first active region and located a level the same as that of the first non-power line;
• and
• wherein a cell height of the cell is H, which is satisfied with an equation:
• H=n×(i×A+j×B+k×C), wherein A is a width of the least one first non-power line along the first direction, B is a width of the at least one first power line along the first direction, and C is a space between the at least one first power line and the least one first non-power line, and wherein i is 1 or 1.5, j is 0.5 or 1, k is 1.5 or 2, and n is a nature number.

A method of manufacturing a semiconductor device, comprising:

• constructing a gate structure extending along a first direction;
• constructing a first active region extending along a second direction different from the first direction and intersecting the gate structure;
• constructing a second active region extending along the second direction and intersecting the gate structure, wherein the first active region overlaps the second active region along a third direction different from the first direction and the second direction;
• constructing a first signal line over the first active region and configured to transmit an input signal;
• and
• constructing a second signal line under the second active region and configured to transmit an output signal.