Semiconductor structure and method of manufacturing the same

A method of manufacturing a semiconductor structure, comprising:

• forming a gate structure surrounding a fin structure;
• forming a first epitaxial structure around the gate structure;
• forming an insulating structure over the gate structure, comprising:
• forming a capping layer over the gate structure and the fin structure;
• forming a dielectric layer over the capping layer;
• and
• removing a portion of the dielectric layer and a portion of the capping layer over the first epitaxial structure;
• forming a second epitaxial structure over the first epitaxial structure, and forming an amorphous layer over the second epitaxial structure;
• and
• removing the amorphous layer.

A method of manufacturing a semiconductor structure, comprising:

• forming a gate structure surrounding a fin structure;
• forming a first epitaxial structure around the gate structure;
• forming an insulating structure over the gate structure, comprising:
• forming a capping layer over the gate structure and the fin structure;
• forming a dielectric layer over the capping layer;
• and
• removing a portion of the dielectric layer and a portion of the capping layer over the first epitaxial structure;
• forming a second epitaxial structure over the first epitaxial structure and forming an amorphous layer over and conformal to the insulating structure;
• partially removing the second epitaxial structure;
• removing the amorphous layer;
• and
• forming a conductive plug over the second epitaxial structure to electrically connect to the first epitaxial structure.