Method of forming field effect transistors with replacement metal gates and contacts and resulting structure

A method comprising:

• forming a first trench through a sacrificial gate to define a first sacrificial gate and a second sacrificial gate, wherein the first sacrificial gate is adjacent to a first semiconductor body at a first channel region positioned laterally between first source/drain regions and the second sacrificial gate is adjacent to a second semiconductor body at a second channel region positioned laterally between second source/drain regions;
• forming a second trench through sacrificial material that fills a space between a first source/drain region and a second source/drain region, wherein the sacrificial material covers the first source/drain regions and the second source/drain regions and fills spaces between any adjacent source/drain regions;
• depositing an isolation material such that the isolation material fills both the first trench to form a first isolation region and the second trench to form a second isolation region;
• and
• performing a polishing process to remove the isolation material from above the first sacrificial gate and the second sacrificial gate.