Patent Publication Number: US-8981449-B2

Title: Extremely thin semiconductor on insulator (ETSOI) logic and memory hybrid chip

Description:
CROSS REFERENCE TO RELATED APPLICATION 
     This application is a continuation of U.S. patent application Ser. No. 13/791,554, filed Mar. 8, 2013 the entire content and disclosure of which is incorporated herein by reference. 
    
    
     BACKGROUND 
     The present disclosure relates to semiconductor and memory structures and a method of forming the same. More particularly, the present disclosure relates to semiconductor and memory devices that are formed on thin semiconductor-on-insulator (ETSOI) substrates. 
     For more than three decades, the continued miniaturization of silicon metal oxide semiconductor field effect transistors (MOSFETs) has driven the worldwide semiconductor industry. Various showstoppers to continued scaling have been predicated for decades, but a history of innovation has sustained Moore&#39;s Law in spite of many challenges. However, there are growing signs today that metal oxide semiconductor transistors are beginning to reach their traditional scaling limits. Further, for many applications, the weight of the electrical components is desired to be significantly reduced. It is commonly known that the weight of the handle substrate in silicon on insulator (SOI) substrates is the main contributor in the total weight of the electronic system. 
     SUMMARY 
     In one aspect of the present disclosure, a method of forming logic circuitry in combination with a memory device on an extremely thin semiconductor on insulator (ETSOI) substrate is provided. In one embodiment, the method may include providing a logic device on a semiconductor on insulating layer of a transfer substrate. The transfer substrate may further include a dielectric layer and a first handle substrate. A second handle substrate may be contacted to the semiconductor on insulating layer of the transfer substrate that includes logic device. The first handle substrate may be removed to expose the dielectric layer. A memory device can then be formed on the dielectric layer. Interconnect wiring can then be formed connecting the logic device with the memory device. 
     In another embodiment, a method of forming a semiconductor structure is provided that may include forming a logic device on a semiconductor on insulating (SOI) layer of a transfer substrate. The transfer substrate may include a first dielectric layer that is in contact with the SOI layer, a floating gate layer that is in contact with the first dielectric layer, a second dielectric layer that is in contact with the floating gate layer, and a first handle substrate that is in contact with the second dielectric layer. A second handle substrate may be contacted to the SOI layer of the transfer substrate that includes the logic device. The first handle substrate may be removed to expose the second dielectric layer. A memory device may be formed on the second dielectric layer. Interconnect wiring may be formed connecting the logic device with the memory device. 
     In yet another aspect of the present disclosure, a semiconductor device is provided that includes a substrate composed of at least a dielectric layer and an active semiconductor layer. A memory device is positioned on a first side of the dielectric layer and is comprised of a floating gate layer, a control oxide layer, and a control gate layer. A logic device is present on a second side of the dielectric layer and is comprised of a gate structure, a source region and a drain region. The source region and the drain region are present in the active semiconductor layer. 
    
    
     
       BRIEF DESCRIPTION OF THE DRAWINGS 
         FIG. 1  is a side cross-sectional view of one embodiment of an electrical structure that includes a memory device and a semiconductor device, in accordance with one embodiment of the present disclosure. 
         FIG. 2  is a side cross-sectional view of an initial structure including a logic device present on an extremely thin semiconductor on insulator (ETSOI) layer of a transfer substrate, wherein the transfer substrate includes a first handle substrate, a dielectric layer, and an SOI layer that the logic device is formed on, in accordance with one embodiment of the present disclosure. 
         FIG. 3  is a side cross-sectional view of contacting a second handle substrate to the SOI layer of the transfer substrate that includes the logic device, in accordance with one embodiment of the present disclosure. 
         FIGS. 4 and 5  are side cross-sectional views depicting removing the first handle substrate to expose the dielectric layer. 
         FIG. 6  is a side cross-sectional view depicting one embodiment of forming a gate stack of a memory device on the exposed surface of the dielectric layer, in which the gate stack includes a floating gate layer, a control dielectric layer on the floating gate layer, and a control gate layer, in accordance with one embodiment of the present disclosure. 
         FIG. 7  is a side cross-sectional view depicting patterning and etching the gate stack to provide the gate of the memory device. 
         FIG. 8  is a side cross-sectional view depicting another embodiment of the present disclosure that includes patterning the control gate layer and a portion of the control dielectric layer of a gate stack of a memory device, in accordance with one embodiment of the present disclosure. 
         FIG. 9  is a side cross-sectional view depicting forming interconnect wiring connecting the control gate layer to the electrically conductive stud that is depicted in  FIG. 8 , in accordance with one embodiment of the present disclosure. 
         FIG. 10  is a side cross-sectional view of an initial structure used in another embodiment of forming a logic device and a memory device, wherein the initial structures include a logic device present on an extremely thin semiconductor on insulator (ETSOI) layer of a transfer substrate, wherein the transfer substrate includes a first handle substrate, a first dielectric layer, a floating gate layer, a semiconductor on insulator (SOI) layer, and a second dielectric layer, in which a second handle substrate has been attached to the SOI layer containing the logic device, in accordance with one embodiment of the present disclosure. 
         FIG. 11  is a side cross-sectional view depicting removing a portion of the first handle substrate, wherein a remaining portion of the first handle substrate is present on the dielectric layer, in accordance with one embodiment of the present disclosure. 
         FIG. 12  is a side cross-sectional view removing the remaining portion of the first handle substrate from the structure depicted in  FIG. 11  to expose the first dielectric layer, in accordance with one embodiment of the present disclosure. 
         FIG. 13  is a side cross-sectional view depicting one embodiment of forming a control gate layer on the first dielectric layer of the structure depicted in  FIG. 12 . 
         FIG. 14  is a side cross-sectional view depicting patterning the stack of the control gate layer, the first dielectric layer and the floating gate layer to provide the gate structure of a memory device, and forming interconnect wiring from the control gate layer to an electrically conductive stud that is present extending through the second dielectric layer. 
         FIG. 15  is a side cross-sectional view of another embodiment that includes patterning the stack of the control gate layer and the first dielectric layer to provide the gate structure of a memory device, and forming interconnect wiring from the control gate layer to an electrically conductive stud that is present extending through the second dielectric layer. 
     
    
    
     DETAILED DESCRIPTION 
     Detailed embodiments of the claimed structures and methods are disclosed herein; however, it is to be understood that the disclosed embodiments are merely illustrative of the claimed structures and methods that may be embodied in various forms. In addition, each of the examples given in connection with the various embodiments are intended to be illustrative, and not restrictive. Further, the figures are not necessarily to scale, some features may be exaggerated to show details of particular components. Therefore, specific structural and functional details disclosed herein are not to be interpreted as limiting, but merely as a representative basis for teaching one skilled in the art to variously employ the methods and structures of the present disclosure. For purposes of the description hereinafter, the terms “upper”, “lower”, “vertical”, “horizontal”, “top”, “bottom”, and derivatives thereof shall relate to the disclosed structures and methods, as oriented in the drawing figures. 
     In complementary metal oxide semiconductor (CMOS) scaling, the weight of the handle substrate in silicon on insulator (SOI) substrates is the main contributor to the total weight of the electronic system. In some applications, it can be desirable to fully remove the handle substrate after processing is complete. In some embodiments, the present disclosure provides methods of removing a handle substrate in a process sequence that forms a logic device on the semiconductor on insulator (SOI) layer of an SOI substrate, and forms a memory device on the side of the buried dielectric layer of the SOI substrate opposite the SOI layer, wherein the memory device and the logic device are connected by an electrically conductive pathway that extends through the buried dielectric layer. In some embodiments, the process sequence that is disclosed herein may include controlled spalling in combination with SOI substrates having an extremely thin semiconductor on insulator (ETSOI) layer to provide logic devices and memory devices on the same substrate. 
       FIG. 1  depicts one embodiment of an electrical device including a memory device  100  and a logic device  200  that are formed on the same semiconductor substrate. In this embodiment, by being formed on the same semiconductor substrate it is meant that at least a portion of the gate structure  10  of the memory device  100  is formed on the buried dielectric layer  3  of an SOI substrate, and the gate structure  15  of the logic device  200  is formed on the SOI layer  4  of the SOI substrate, wherein both the buried dielectric layer  3  and the SOI layer  4  are provided by the same SOI substrate. In some embodiments, the SOI layer  4  is composed of a semiconductor material, such as a silicon-containing material. Examples of silicon containing materials include silicon, single crystal silicon, silicon germanium, and combinations thereof. The SOI layer  4  typically has a thickness of less than 10 nm. In some embodiments, the SOI layer  4  has a thickness ranging from 2 nm to 8 nm. In some other embodiments, the SOI layer  4  has a thickness that ranges from 2 nm to 20 nm. The SOI layer  4  also includes a shallow trench isolation (STI) region  30  disposed therein. 
     The term “memory device” denotes a structure in which the electrical state thereof can be altered and then retained in the altered state, in this way a bit of information can be stored. In the example that is depicted in  FIG. 1 , the memory device  100  that is formed on the buried dielectric layer  3  is a flash memory device. In a flash memory device, a memory cell is provided that is similar to a typical field effect transistor, except the gate structure  10  includes two gate conductors  9 ,  8  instead of one, in which the two gate conductors  9 ,  8  are separated by a control dielectric layer  7 . The lower gate conductor  8  is hereafter referred to as a floating gate layer. The floating gate layer  8  is surrounded, i.e., insulated, by dielectric material, wherein because the floating gate layer  8  is insulated by dielectrics, any electrons placed on it can be trapped there. In the embodiment that is depicted in  FIG. 1 , the floating gate layer  8  is surrounded and insulated by the buried dielectric layer  3 , the control dielectric layer  7  and a spacer  11  that is formed on the sidewalls of the gate structure  10  to the memory device  100 . 
     The electrons can be trapped on the floating gate layer  8  for time periods of on the order of years, or less. The upper gate conductor  9  is hereafter referred to as the control gate layer. When the floating gate layer  8  holds a charge, it screens (partially cancels) the electric field from the control gate layer  9 , which modifies the threshold voltage (VT) of the cell, e.g., more voltage has to be applied to the control gate layer  9  to make the channel conduct. For read-out, a voltage intermediate between the possible threshold voltages is applied to the control gate layer  9 , and the semiconductor channel&#39;s conductivity is tested (the portion of semiconductor underlying the floating gate layer  8 ), which is influenced by the floating gate layer  8 . Typically, the current flow through the semiconductor channel is sensed and forms a binary code, reproducing the stored data. The semiconductor channel of the memory device  100  is provided by the portion, i.e., channel portion  12 , of the SOI layer  4  that also provides the semiconductor channel of the logic device  200 . On opposing sides of the channel portion  12  of the SOI layer  4  are doped regions  13 ,  14 , i.e., n-type or p-type doped region, that function as the source region and drain region of the logic device  200  and the memory device  100 . 
     Still referring to  FIG. 1 , in addition to the channel portion  12  of the SOI layer  4  providing the semiconductor channel of the memory device  100 , the channel portion  12  of the SOI layer  4  provides the semiconductor channel of the logic device  200  that is formed on the same semiconductor substrate as the memory device. In some examples, the logic device  200  is an electrical device that can produce a signal that can be associated with a “1” or a “0” value, as typically used in a binary code. The logic device can include a semiconductor device. As used herein, “semiconductor device” refers to an intrinsic semiconductor material that has been doped, i.e., into which a doping agent has been introduced, giving it different electrical properties than the intrinsic semiconductor. Doping involves adding dopant atoms to an intrinsic semiconductor, which changes the electron and hole carrier concentrations of the intrinsic semiconductor at thermal equilibrium. Dominant carrier concentrations in an extrinsic semiconductor determine the conductivity type of the semiconductor, e.g., n-type or p-type conductivity. 
     In the embodiment depicted in  FIG. 1 , the logic device  200  is a field effect transistor (FET). A “field effect transistor” is a semiconductor device in which the output current, i.e., source-drain current, is controlled by the voltage applied to the gate structure. The gate structure  15  of the FET is the structure used to control output current (i.e., flow of carriers in the channel region) of a semiconducting device through electrical or magnetic fields. The gate structure  15  typically includes at least one gate conductor  16  and at least one gate dielectric  17 . As used herein, the term “channel portion” is the region of semiconductor material that is underlying the gate structure  15 , wherein the channel portion is between the source region, i.e., doped region  14 , and the drain region, i.e., doped region  13 , of the semiconductor device that becomes conductive when the semiconductor device is turned on. As used herein, the term “source” is a doped region in the semiconductor device, in which majority carriers are flowing into the channel region of the semiconductor device. The term “drain” means a doped region in semiconductor device located at the end of the channel, in which carriers are flowing out of the semiconductor device through the drain. In one embodiment, the source region, i.e., doped region  13 , of the logic device  200 , e.g., FET, may be shared with the source region, i.e., doped region  13 , of the memory device  100 . In one embodiment, the drain region, i.e., doped region  14 , of the logic device  200 , e.g., FET, may be shared with drain region, i.e., doped region  14 , of the memory device  100 . 
     The electrical device that is depicted in  FIG. 1  also includes a read and write wiring layer  18  that is present between the SOI layer  4  and a handling substrate  19  (referred to in the later described method as a second handling substrate). In some embodiments, an interconnect layer  23  and a stressor layer  24  are present between the read and write wiring layer  18  and the handling substrate  19 . The interconnect layer  23  may include various metal interconnects and wiring layers. In some examples, the various metal interconnects may include aluminum (Al), copper (Cu) and tungsten (W). In some embodiments, the SOI layer  4  may be separated from the read and write wiring layer  18  by an interlevel dielectric layer  25 . The interlevel dielectric layer  25  may have contacts  26  extending from the doped regions  13 ,  14  of the SOI layer  4  to the read and write wiring layer  18 . The face of the interlevel dielectric layer  25  that is in contact with the face of the read and write wiring layer  18  is typically coplanar with the face of the gate conductor  16  of the FET that is in contact with the at least one gate conductor  16 . The interlevel dielectric layer  25  may be separated from the sidewalls of the gate structure  15  by gate sidewall spacers  27  that are adjacent to the gate structure  15 . The read and write wiring layer  18  typically includes a dielectric layer  20 , a read line  21  and a write line  22 . In some embodiments, the read line  21  is in direct contact with the gate conductor  16  of the gate structure  15 . 
     Still referring to  FIG. 1 , electrical communication is provided through the dielectric layer  3  between the memory device  100  and the logic device  200 . In some embodiments, the electrical communication is provided by interconnect wiring  28  that extends from the control gate layer  9  of the gate structure  10  of the memory device  100  into direct contact with an electrically conductive stud  29  that extends from the face of the dielectric layer  3  that the gate structure  10  of the memory device  100  is present on to the write line  22  that is present in the read and write wiring layer  18 . Further details regarding the elements of the electronic device that is depicted in  FIG. 1  are described in more detail in connection with the description of  FIGS. 2-7 . 
       FIGS. 2-7  depict one embodiment of a method of forming the electronic device that is depicted in  FIG. 1 .  FIG. 2  depicts one embodiment of an initial structure including a logic device  200  present on an extremely thin semiconductor on insulator (ETSOI) layer of a transfer substrate  300 . Referring to  FIG. 2 , the term “extremely thin semiconductor-on-insulator (ETSOI) layer” as used throughout the present disclosure denotes an SOI layer of an SOI substrate whose thickness is from 2 nm to 10 nm. The SOI layer  4  that was previously described with reference to  FIG. 1 , may provide an ETSOI layer when having a thickness ranging from 2 nm to 10 nm. Therefore, in the following description the SOI layer  4  is hereafter referred to as an ETSOI layer  4 . The initial structure further includes a dielectric layer  3  (also referred to as a buried dielectric layer) and a base semiconductor layer  302 . The ETSOI layer  4 , the dielectric layer  3  and the base handling substrate  302  may be the components of a semiconductor on insulator (SOI) substrate. 
     Referring to  FIG. 2 , The ETSOI layer  4  is the uppermost semiconductor layer of the substrate in which semiconductor devices, such as logic devices  200 , are typically formed. The ETSOI layer  4  may be composed of any semiconducting material including, but not limited to Si, strained Si, SiC, SiGe, SiGeC, Si alloys, Ge, Ge alloys, GaAs, InAs, and InP, or any combination thereof. In one embodiment, the ETSOI layer  4  is silicon. The ETSOI layer  4  may be thinned to a desired thickness by planarization, grinding, wet etch, dry etch, oxidation followed by oxide etch, or any combination thereof. One method of thinning the ETSOI layer  4  is to oxidize the silicon by a thermal dry or wet oxidation process, and then wet etch the oxide layer using a hydrofluoric acid mixture. This process can be repeated to achieve the desired thickness. In one embodiment, the ETSOI layer  4  has a thickness ranging from 2 nm to 20 nm. In another embodiment, the ETSOI layer  4  has a thickness ranging from 2 nm to 10 nm. In one example, the ETSOI layer  4  has a first thickness that is greater than 20 nm. 
     Referring to  FIG. 2 , a dielectric layer  3  (also referred to as buried dielectric layer) may be present under the ETSOI layer  4 . The dielectric layer  3  is typically present underlying the ETSOI layer  4  and atop the base semiconductor layer  302 . The dielectric layer  3  may be formed by implanting a high-energy dopant into a bulk semiconductor substrate and then annealing the structure to form a buried insulating layer, i.e., dielectric layer  3 . In another embodiment, the dielectric layer  3  may be deposited or grown onto the base semiconductor layer  302  prior to the formation of the ETSOI layer  4 . In yet another embodiment, the SOI substrate of the ETSOI layer  4 , the dielectric layer  3  and the base semiconductor layer  302  may be formed using wafer-bonding techniques, where a bonded wafer pair is formed utilizing glue, adhesive polymer, or direct bonding. 
     Referring to  FIG. 2 , the base semiconductor layer  302  may be a semiconducting material including, but not limited to Si, strained Si, SiC, SiGe, SiGeC, Si alloys, Ge, Ge alloys, GaAs, InAs, InP as well as other III/V and II/VI compound semiconductors. The base semiconductor layer  302  may have the same or a different composition than the ETSOI layer. The base semiconductor layer  302  may be referred to as a “first handle substrate”. In some examples, the ETSOI layer  4 , the dielectric layer  3  and the base semiconductor layer  302  may provide a transfer substrate  300 . 
     Referring to  FIG. 2 , the logic device  200  is formed on the ETSOI layer  4 , in which the channel region  12 , and at least a portion of the source region, i.e., doped region  14 , and the drain region, i.e., doped region  13 , of the logic device  200  is formed in the ETSOI layer  4 . In some embodiments, and prior to forming the logic device  200 , the ETSOI layer  4  may be patterned and etched to define an active region. The perimeter of the active region may be defined by forming an isolation region, such as a shallow trench isolation (STI) region  30 . An STI region  30  may be formed by etching a trench in the ETSOI layer  4  utilizing a dry etching process, such as reactive-ion etching (RIE) or plasma etching. Chemical vapor deposition (CVD) or another like deposition process may then be used to fill the trench with a dielectric material. A planarization process, such as chemical-mechanical polishing (CMP) may optionally be used to provide a planar structure. In some embodiments, the portion of the ETSOI layer  4  that provides the active region may be doped to provide a well region. For clarity, the well regions are not specifically labeled in the drawings of the present application. The dopant for the well regions may be introduced to the ETSOI layer  4  using ion implantation. 
     In the embodiment that is depicted in  FIG. 2 , the logic device  200  is a FET. In one example, the gate structure  15  of the FET may be formed on the ETSOI layer  4  using deposition, photolithography and etch processes. In one embodiment, the gate structure  15  may include at least one gate dielectric  17  and at least one gate conductor  16 . The material of the at least one gate dielectric  17  can be comprised of a semiconductor oxide, semiconductor nitride, semiconductor oxynitride, or any multilayered stack thereof. In one example, the at least one gate dielectric  17  can be comprised of a semiconductor oxide such as, for example, silicon dioxide. The at least one gate dielectric  17  can also be comprised of a dielectric metal oxide having a dielectric constant that is greater than the dielectric constant of silicon dioxide, e.g., 3.9. In one embodiment, the at least one gate dielectric  17  can comprise a dielectric oxide having a dielectric constant greater than 4.0. In another embodiment, the at least one gate dielectric  17  can be comprised of a dielectric oxide having a dielectric constant of greater than 8.0. Exemplary dielectric oxide materials which have a dielectric constant of greater than 3.9 include, but are not limited to HfO 2 , ZrO 2 , La 2 O 3 , Al 2 O 3 , TiO 2 , SrTiO 3 , LaAlO 3 , Y 2 O 3 , HfO x N y , ZrO x N y , La 2 O x N y , Al 2 O x N y , TiO x N y , SrTiO x N y , LaAlO x N y , Y 2 O x N y , a silicate thereof, and an alloy thereof. Each value of x is independently from 0.5 to 3 and each value of y is independently from 0 to 2. In some embodiments, multilayered stacks of at least two of the above mentioned dielectric materials can be employed as the at least one gate dielectric  17 . For example, the at least one gate dielectric  17  can include a stack of, from bottom to top, silicon dioxide and hafnium oxide. The thickness of the at least one gate dielectric  17  may vary depending on the technique used to form the same. In one embodiment, the at least one gate dielectric material  17  has a thickness from 0.5 nm to 10 nm. In another embodiment, the at least one gate dielectric  17  has a thickness from 1.0 nm to 5 nm. 
     The at least one gate dielectric  17  can be formed by methods well known in the art including, for example, chemical vapor deposition (CVD), physical vapor deposition (PVD), molecular beam deposition (MBD), pulsed laser deposition (PLD), liquid source misted chemical deposition (LSMCD), atomic layer deposition (ALD), and other like deposition processes. Alternatively, the at least one gate dielectric  17  can be formed utilizing a thermal process, such as, for example thermal oxidation or thermal nitridation. 
     The at least one gate conductor  16  can comprise any conductive metal-containing material including, but not limited to, doped polysilicon, doped SiGe, an elemental metal, (e.g., tungsten, titanium, tantalum, aluminum, nickel, ruthenium, palladium and platinum), an alloy of at least two elemental metals, an elemental metal nitride (e.g., tungsten nitride, aluminum nitride, and titanium nitride), an elemental metal silicide (e.g., tungsten silicide, nickel silicide, and titanium silicide) and multi-layers thereof. In some embodiments, the at least one gate conductor  16  includes, from bottom to top, a conductive metal and doped polysilicon. The at least one gate conductor  16  can be formed utilizing a conventional deposition process including, for example, chemical vapor deposition (CVD), plasma enhanced chemical vapor deposition (PECVD), evaporation, physical vapor deposition (PVD), sputtering, chemical solution deposition, atomic layer deposition (ALD) and other like deposition processes. When a metal silicide is formed, a conventional silicidation process can be employed. When a Si-containing material is employed as the at least one gate conductor  16 , a non-doped Si-containing layer can be formed and thereafter a dopant can be introduced into the non-doped Si-containing layer by utilizing one of ion implantation, gas phase doping, or by transferring a dopant from a sacrificial material layer formed in proximity of the non-doped Si-containing layer, and then removing the sacrificial layer from the structure. Alternatively, a doped Si-containing layer can be formed utilizing an in-situ doping deposition process. The gate structure  15  of the at least one gate conductor  16  and the at least one gate dielectric  17  can be formed utilizing any conventional process including, for example, a gate first or a gate last, i.e., replacement gate process. So as not to obscure the present disclosure, the details of such processes are not described herein. 
     Referring to  FIG. 2 , the source/drain regions can be formed in the ETSOI layer  4  utilizing an ion implantation process. The source and drain regions for the FET are depicted by a first doped region  13 , e.g., drain region, and a second doped region  14 , e.g., source region. For example, the source and drain regions, e.g., first doped region  13  and second doped region  14 , may include n-type dopants or p-type dopants. As used herein, “p-type” refers to the addition of impurities to an intrinsic semiconductor that creates deficiencies of valence electrons. The first doped region  13  and the second doped region  14  having a p-type conductivity may be formed in a silicon containing ETSOI layer  4  by doping the ETSOI layer  4  with elements from group III-A of the Periodic Table of Elements. In a silicon containing ETSOI layer  4 , examples of p-type dopants, i.e., impurities, include but are not limited to boron, aluminum, gallium and indium. As used herein, “n-type” refers to the addition of impurities that contributes free electrons to an intrinsic semiconductor. A first doped region  13  and a second doped region  14  having an n-type conductivity may be formed within a silicon containing ETSOI layer  4  by doping the ETSOI layer  4  with elements from group V-A of the Periodic Table of Elements. In a silicon containing substrate, examples of n-type dopants, i.e., impurities, include but are not limited to, antimony, arsenic and phosphorous. The first and second doped regions  13 ,  14  that provide the source and drain region of the FET that is formed on the ETSOI layer  4  may extend slightly beneath the edge of the gate structure  15 . 
     Still referring to  FIG. 2 , gate sidewall spacers  27  may be formed on the sidewalls of the gate structure  15 . The gate sidewall spacers  27  may be composed of a dielectric material. In one example, the gate sidewall spacers  27  can be comprised of a dielectric oxide, such as, for example, silicon dioxide, and/or an oxygen-impermeable dielectric material, such as silicon nitride, or a dielectric metallic nitride. The gate sidewall spacers  27  can be formed by deposition, followed by etching. 
     Although not depicted in the supplied figures, the source and drain regions for the FET may include raised source and drain regions that are located atop the first doped region  13  and the second doped region  14 . The raised source and drain regions for the FET can be formed utilizing an epitaxial growth process. Doping of the raised source and drain regions may incur-in-situ (i.e., during the epitaxial growth process) or after the epitaxial growth process by utilizing one of ion implantation, gas phase doping or out-diffusion of a dopant from a sacrificial dopant-containing material. The semiconductor material that forms the raised source and drain regions may include any semiconductor material such as, for example, silicon (Si), germanium (Ge), and silicon germanium (SiGe). In one embodiment, the semiconductor material that forms the raised source and drain regions includes a same semiconductor material as that of the ETSOI layer  4 . In another embodiment, the semiconductor material that forms the raised source and drain region includes a different semiconductor material as that of the ETSOI layer  4 . It is noted that the specific material compositions for the semiconductor material that forms the raised source and drain regions are provided for illustrative purposes only, and are not intended to limit the present disclosure, as any semiconductor material may be formed using an epitaxial growth process. 
     An interlevel dielectric layer  25  may be blanket deposited atop the ETSOI layer  4  and the gate structure  15  that is formed atop the ETSOI layer  4 , and contacts  26  may be formed extending through the interlevel dielectric layer  25  to the first and second doped regions  13 ,  14 , i.e., source and drain region of the FET. The interlevel dielectric layer  25  and the contacts  26  can be formed utilizing any back-end-of-the-line process including, for example, a single damascene or a dual damascene process. The at least one interlevel dielectric layer  25  comprises an interconnect dielectric material including, for example, SiO 2 , silsesquioxanes, C doped oxides (i.e., organosilicates) that include atoms of Si, C, O and H, thermosetting polyarylene ethers, or multilayers thereof. The term “polyarylene” is used in this application to denote aryl moieties or inertly substituted aryl moieties which are linked together by bonds, fused rings, or inert linking groups such as, for example, oxygen, sulfur, sulfone, sulfoxide, carbonyl and the like. The at least one interlevel dielectric layer  25  can be porous or non-porous. In one embodiment, at least one interlevel dielectric layer  25  has a dielectric constant that is about 4.0 or less. In another embodiment, the at least one interlevel dielectric layer  25  has a dielectric constant of about 2.8 or less. All dielectric constants mentioned herein are relative to a vacuum, unless otherwise noted. 
     The contacts  26  are comprised of a conductive metal such as, for example, Cu, W, Al, and alloys thereof. Openings for the contacts  26  may be formed in the intralevel dielectric layer  25  using photolithography and etch processes. The etch process for forming the openings may remove the material of the interlevel dielectric layer  25  selectively to the portions of the ETSOI layer  4  containing the first and second doped regions  13 ,  14 . The metal is formed into the openings in the interlevel dielectric layer  25  for the contacts  26  via a deposition process including, e.g., chemical vapor deposition, plasma enhanced chemical vapor deposition, sputtering, and plating. A planarization process may be applied so that the surface of the contacts  26  opposite the surface that is in contact with the first doped region  13  and the second doped region  14  is coplanar with the upper surface of the gate structure  15  and an upper surface of the interlevel dielectric layer  25 , as depicted in  FIG. 2B . 
     Referring to  FIG. 2B , an electrically conductive stud  29  may be formed through at least the interlevel dielectric layer  25 . In some embodiments, the electrically conductive stud  29  may also extend through the ETSOI layer  4 . Similar to the contacts  26  to the first and second doped regions  13 ,  14 , the electrically conductive stud  29  may be composed of a metal. For example, the electrically conductive stud  29  may be composed of a metal, such as Cu, W, Al, and alloys thereof. The electrically conductive stud  29  can be formed by etching an opening through the interlevel dielectric layer  25 , and optionally through the ETSOI layer  4 , and then filling the opening with an electrically conductive material. The electrically conductive stud  29  may be positioned to be contacted by one of the later formed read line  21  or write line  22  in the read and write wiring layer  18 . 
     A read and write wiring layer  18  may also be present in contact with the logic device  200  that is present on the ETSOI layer  4 . The read and write wiring layer  18  may include a dielectric layer  20 , a read line  21  and a write line  22 . In the embodiment that is depicted in  FIG. 2B , the read line  21  is formed in electrical contact with the at least one gate conductor  16  of the gate structure  15 . In some embodiments, the read line  21  and the write line  22  may be formed using a printing method, or may be formed using deposition, photolithography and etching process sequence. The read line  21  and the write line  22  may be composed of a metal, such as Cu, W, Al, and alloys thereof. Following formation of the read line  21  and the write line  22 , the dielectric layer  20  may be formed isolating the read line  21  from the write line  22  where applicable. The dielectric layer  20  may be any suitable dielectric material such as, for example, SiC, Si 4 NH 3 , SiO 2 , a carbon doped oxide, a nitrogen and hydrogen doped silicon carbide SiC (N,H) or multilayers thereof. Any conventional deposition process such as, e.g., chemical vapor deposition, plasma enhanced chemical vapor deposition, chemical solution deposition, evaporation, and atomic layer deposition may be used in forming the dielectric layer  20  that covers the read line  21  and the write line  22  of the read and write wiring layer  18 . 
     In some embodiments, an interconnect layer  23  may be present on the surface of the read and write layer  18  that is opposite the surface of the read and write layer  18  that is in contact with the interlevel dielectric layer  25 . 
       FIG. 3  depicts one embodiment of contacting a handle substrate  19  to the ETSOI layer  4  of the transfer substrate  300  that includes the logic device  200 . The handle substrate identified by reference number  19  is hereafter referred to as a second handle substrate  19 . In the embodiment that is depicted in  FIG. 3 , the second handle substrate  19  is contacted to the logic device  200  that is present on the ETSOI layer  4  through a stressor layer  24 . In some embodiments, the stressor layer  24  is contacted directly to the interconnect layer  23  that is present overlying the logic device  200 . In some embodiments, in which the interconnect layer  23  is omitted, the stressor layer  24  may be contacted directly to the read and write wiring layer  18 . 
     In some embodiments (not shown), an optional metal-containing adhesion layer can be formed on exposed surface of the interconnect layer  23 , or the read and write wiring layer  18  when the interconnect  23  is omitted, prior to forming the stressor layer  24  so as to improve the adhesion of the stressor layer  24  to the surface that it is contacted to, e.g., the interconnect layer  23  or the read and write wiring layer  18 . Typically, the optional metal-containing adhesion layer is employed when a stressor layer  24  comprised of a metal is employed. In some embodiments, an optional plating seed layer (also not shown) can be formed directly atop exposed surface of the interconnect layer  23  prior to forming the stressor layer  24 . In other embodiments, both optional layers, i.e., a metal-containing adhesion layer and a plating seed layer can be used and formed prior to the stressor layer  24 . 
     The optional metal-containing adhesion layer that may be employed in the present disclosure includes any metal adhesion material such as, but not limited to, Ti/W, Ti, Cr, Ni or any combination thereof. The optional metal-containing adhesion layer may comprise a single layer or it may include a multilayered structure comprising at least two layers of different metal adhesion materials. The optional metal-containing adhesion layer can be formed by sputtering, chemical vapor deposition, plasma enhanced chemical vapor deposition, chemical solution deposition, physical vapor deposition, and plating. When sputter deposition is employed, the sputter deposition process may further include an in-situ sputter clean process before the deposition. 
     The optional metal-containing adhesion layer and/or the optional plating seed layer is (are) formed at a temperature which does not effectuate spontaneous spalling to occur within the base semiconductor layer  302 . By “spontaneous” it is meant that the removal of a thin material layer from the base semiconductor layer  302  occurs without the need to employ any manual means to initiate crack formation and propagation for breaking apart a thin material layer from the base semiconductor layer  302 . By “manual” it is meant that crack formation and propagation are explicit for breaking apart the thin material layer from the base semiconductor layer  302 . Stressor layer  24  that can be employed in the present disclosure includes any material that is under tensile stress at the spalling temperature. As such, the stressor layer  24  can also be referred to herein as a stress-inducing layer. In accordance with the present disclosure, the stressor layer  24  has a critical thickness and stress value that cause spalling mode fracture to occur within the base semiconductor layer  302 . By “spalling mode fracture” it is meant that a crack is formed within base semiconductor layer  302  and the combination of loading forces maintain a crack trajectory at a depth below the uppermost surface of the base semiconductor layer  302 . By “critical condition”, it is meant that for a given stressor material and semiconductor base material combination, a thickness value and a stressor value for the stressor layer is chosen that render spalling mode fracture possible. The spalling process, conditions for spalling, and materials for spalling can include those mentioned within co-pending and commonly owned U.S. Patent Application Publication Nos. 2010/0307572, and 2010/0311250, the entire contents of which are incorporated herein by reference. 
     Illustrative examples of materials that are under tensile stress when applied atop the base semiconductor layer  302  and thus can be used as the stressor layer  24  include, but are not limited to, a metal, a polymer, such as a spall inducing tape layer, or any combination thereof. The stressor layer  24  may comprise a single stressor material, or a multilayered stressor structure including at least two layers of different stressor material can be employed. In one embodiment, the stressor layer  24  is a metal. In another embodiment, the stressor layer  24  is a spall inducing tape. In another embodiment, for example, the stressor layer  24  may comprise a two-part stressor layer including a lower part and an upper part. The upper part of the two-part stressor layer can be comprised of a spall inducing tape layer. 
     When a metal is employed as the stressor layer  24 , the metal can include, for example, Ni, Cr, Mo, and/or W. Alloys of these metals can also be employed. In one embodiment, the stressor layer  24  includes at least one layer consisting of Ni. When a polymer is employed as the stressor layer  24 , the polymer is a large macromolecule composed of repeating structural units. These subunits are typically connected by covalent chemical bonds. Illustrative examples of polymers that can be employed as the stressor layer  24  include, but are not limited to, polyimides polyesters, polyolefins, polyacrylates, polyurethane, polyvinyl acetate, and polyvinyl chloride. 
     In one embodiment and when the stressor layer  24  is a metal or polymer, the stressor layer  24  can be formed by a deposition process, such as, for example, dip coating, spin-coating, brush coating, sputtering, chemical vapor deposition, plasma enhanced chemical vapor deposition, chemical solution deposition, physical vapor deposition, and/or plating. When the stressor layer  24  is a spall inducing tape layer, the spall inducing tape layer can be applied by hand or mechanical means. 
     If the stressor layer  24  is of a metallic nature, it typically has a thickness within a range from 3 μm to 50 μm, with a thickness within a range from 4 μm to 10 μm being more typical. Other thicknesses for a metallic stressor material that are below and/or above the aforementioned thickness ranges can also be employed in the present disclosure. If the stressor layer  24  is of a polymeric nature, it typically has a thickness in a range from 10 μm to 200 μm, with a thickness within a range from 50 μm to 100 μm being more typical. Other thicknesses for a polymeric stressor material that are below and/or above the aforementioned thickness ranges can also be employed in the present disclosure. 
     In some embodiments, the stressor layer  24  is formed directly on M1-MX layer  23 , or is formed directly on the read and write wiring layer  18 , when the M1-MX layer  23  is omitted. After forming the stressor layer  24 , a flexible handle layer  19  can be formed on an exposed surface of the stressor layer  24 . The flexible handle layer  19  employed in the present disclosure comprises any flexible material, which has a minimum radius of curvature that is typically less than 30 cm. Illustrative examples of flexible materials that can be employed as the flexible handle layer  19  include a metal foil or a polyimide foil. Alternatively, a tape as described above can be used as the flexible handle layer  19 . The flexible handle layer  19  can be used to provide better fracture control and more versatility in handling the spalled portion of the base semiconductor layer  302 . Moreover, the flexible handle layer  19  can be used to guide the crack propagation during spalling. The flexible handle layer  19  of the present disclosure is typically, but not necessarily, formed at a temperature proximate to room temperature, e.g., from 15° C. to 40° C. The flexible handle layer  19  typical has a thickness of from 1 μm to few mm, with a thickness of from 70 μm to 120 μm being more typical. Other thicknesses for the flexible handle layer  19  that are below and/or above the aforementioned thickness ranges can also be employed in the present disclosure. 
     Referring to  FIG. 4 , a controlled spalling process can be performed in which a portion of the base semiconductor layer  302  is removed. The portion of the base semiconductor layer  302   b , which is no longer attached to the dielectric layer  3  can be referred to as herein as a non-spalled portion of semiconductor base layer  302   b . The portion of the semiconductor base layer  302   a  that remains attached to the at least one buried dielectric material layer  14  can be referred to herein as a spalled semiconductor base material layer  302   a . In one embodiment of the present disclosure, the spalled semiconductor base material layer  302   a  that can remain attached to the at least one buried dielectric material layer  3  can have a thickness of less than 100 microns. In another embodiment, the spalled semiconductor base material layer  302   a  that can remain attached to the at least one dielectric material layer  3  can have a thickness of less than 50 microns. 
     Spalling can be initiated at room temperature or at a temperature that is less than room temperature. In one embodiment, spalling is performed at room temperature (i.e., 20° C. to 40° C.). In another embodiment, spalling is performed at a temperature less than 20° C. In a further embodiment, spalling occurs at a temperature of 77 K or less. In an even further embodiment, spalling occurs at a temperature of less than 206 K. In still yet another embodiment, spalling occurs at a temperature from 175 K to 130 K. 
     When a temperature that is less than room temperature is used, the less than room temperature spalling process can be achieved by cooling the structure down below room temperature utilizing any cooling means. For example, cooling can be achieved by placing the structure in a liquid nitrogen bath, a liquid helium bath, an ice bath, a dry ice bath, a supercritical fluid bath, or any cryogenic environment liquid or gas. When spalling is performed at a temperature that is below room temperature, the spalled structure is returned to room temperature by allowing the spalled structure to slowly warm up to room temperature by allowing the same to stand at room temperature. Alternatively, the spalled structure can be heated up to room temperature utilizing any heating means. 
     Reference is now made to  FIG. 5 , which illustrates the structure of  FIG. 4  after removing the spalled semiconductor base material layer  302   a  that remains attached to the dielectric layer  3 . The spalled semiconductor base material layer  302   a  can be removed using an etch process that is selective to the dielectric layer  3 , or the spalled semiconductor base material layer  302   a  can be removed using a planarization process, such as chemical mechanical planarization (CMP). In lieu of spalling, a standard etching process, and/or a planarization process, such as chemical mechanical polishing and/or grinding can be used for removing the base semiconductor layer  302 . 
       FIGS. 6 and 7  depict one embodiment of forming a gate structure  10  of a memory device  100  on the exposed surface of the dielectric layer  3 . The gate structure  10  includes a floating gate layer  8  that is present on the dielectric layer  3 , a control dielectric layer  7  on the floating gate layer  8 , and a control gate layer  9  that is present on the control dielectric layer  7 . In  FIGS. 6 and 7 , the structure depicted in  FIG. 5  is rotated 180°. 
       FIG. 6  depicts one embodiment of forming a gate stack on the dielectric layer  3 . The floating gate layer  8  typically comprises a conductive material, such as a doped semiconductor material, a conductive metallic nitride, a metallic material, or a combination thereof. Exemplary doped semiconductor materials include doped polysilicon, a doped silicon-containing semiconductor alloy, silicon nanocrystals, germanium nanocrystals, etc. Exemplary conductive metallic nitrides include, but are not limited to, TaN, TiN, WN, TiAlN, TaCN, other conductive refractory metal nitrides, or alloys thereof. Exemplary metallic materials include elemental metals and intermetallic alloys. The thickness of the floating gate layer  8  may be from about 200 nm to about 1,500 nm, although lesser and greater thicknesses are also contemplated herein explicitly. The floating gate layer  8  may be depositing using physical vapor deposition (PVD), such as sputtering or plating, or may be deposited using chemical vapor deposition (CVD). 
     The control dielectric layer  7  may comprise a semiconductor-based dielectric material such as silicon oxide, silicon nitride, silicon oxynitride, and/or a stack thereof. The control dielectric layer  7  may be formed by chemical vapor deposition (CVD). Alternately, the control dielectric layer  7  may comprise a high-k dielectric material such as HfO 2 , ZrO 2 , La 2 O 3 , Al 2 O 3 , TiO 2 , SrTiO 3 , LaAlO 3 , Y 2 O 3 , an alloy thereof, and a silicate thereof. The high-k dielectric material may be formed by methods well known in the art including, for example, a chemical vapor deposition (CVD), an atomic layer deposition (ALD), molecular beam epitaxy (MBE), pulsed laser deposition (PLD), liquid source misted chemical deposition (LSMCD), physical vapor deposition (PVD) and combinations thereof. The thickness of the control dielectric layer  7  may be from about 1 nm to about 6 nm in the case of a conventional dielectric material, and from about 2 nm to about 12 nm in the case of the high-k dielectric material. 
     The control gate layer  9  may be formed on the control dielectric layer  7 . The control gate layer  9  typically comprises a conductive material, such as a doped semiconductor material, a conductive metallic nitride, a metallic material, or a combination thereof. Exemplary doped semiconductor materials include doped polysilicon, a doped silicon-containing semiconductor alloy, silicon nanocrystals, germanium nanocrystals, etc. Exemplary conductive metallic nitrides include, but are not limited to, TaN, TiN, WN, TiAlN, TaCN, other conductive refractory metal nitrides, or alloys thereof. Exemplary metallic materials include elemental metals and intermetallic alloys. The control gate layer  9  may be depositing using physical vapor deposition (PVD), such as sputtering or plating, or may be deposited using chemical vapor deposition (CVD). The thickness of the control gate layer  9  may be from about 80 nm to about 1,000 nm, and typically from about 120 nm to about 400 nm, although lesser and greater thicknesses are also contemplated herein. 
       FIG. 7  depicts one embodiment of patterning and etching the gate stack of the control gate layer  9 , the control gate dielectric  7  and the floating gate layer  8  to provide the gate structure  10  of the memory device  100 . In one embodiment, the gate structure  10  of the memory device  100  is formed by applying a photoresist layer over the control gate layer  9 , and lithographically patterning the photoresist layer to form an etch mask protecting the portion of the gate stack that provides the gate structure  10 . The portions of the control gate layer  9 , the control gate dielectric  7  and the floating gate layer  8  that are not protected by the etch mask may be removed by an anisotropic etch, such as reactive ion etch, that is selective to the dielectric layer  3 . Following the anisotropic etch, the remaining portion of the gate stack provide the gate structure  10  to the memory device  100 . In the embodiment depicted in  FIG. 7 , a spacer  31  may be formed on the sidewalls of the gate structure  10 . The spacer  31  may be composed of a dielectric material, such as an oxide, nitride or oxynitride dielectric. In one example, the spacer  31  is composed of silicon oxide. In another example, the spacer  31  is composed of silicon nitride. The spacer  31  may be formed using deposition and etch processes. 
     Following formation of the spacer  31 , interconnect wiring  28  may be formed connecting the logic device  200  with the memory device  100 , as depicted in  FIG. 1 . The interconnect wiring  28  may extend from an exposed surface of the control gate layer  9  to the electrically conductive stud  29  that is present through the dielectric layer  3 . The interconnect wiring  28  may be present on the exterior sidewall of the spacer  31 . In some embodiments, before the interconnect wiring  28  is formed, an opening is formed in the dielectric layer  3  to expose a portion of the electrically conductive stud  29 . The opening may be formed in the dielectric layer using photolithography and etch processes. More specifically, a pattern is produced by applying a photoresist to the surface to be etched, exposing the photoresist to a pattern of radiation, and then developing the pattern into the photoresist utilizing a resist developer to provide a photoresist etch mask. Once the patterning of the photoresist etch mask is completed, the sections covered by the photoresist are protected while the exposed regions are removed using a selective etching process that removes the unprotected regions. In one example, the opening may be formed by etching a trench in the ETSOI layer  4  utilizing a dry etching process, such as reactive-ion etching (RIE) or plasma etching, that is selective to the photoresist etch mask. The opening may then be filled with an electrically conductive material that is formed in direct contact with the electrically conductive stud  29 . The material that fills the opening, as well as provides the interconnect wiring  28 , may be a metal, such as copper, aluminum, silver, nickel, tungsten, platinum or tantalum. In other embodiments, the material that fills the opening, as well as provides the interconnect wiring  28 , may be a conductive metal nitride. Exemplary conductive metallic nitrides include, but are not limited to, TaN, TiN, WN, TiAlN, TaCN, other conductive refractory metal nitrides, or alloys thereof. Exemplary metallic materials include elemental metals and intermetallic alloys. The composition of the interconnect wiring  28  may be the same or different than the composition of the electrically conductive stud  29 . The interconnect wiring  28  may be deposited using chemical vapor deposition, such as plasma enhanced chemical vapor deposition, or physical vapor deposition, such as sputtering or plating. 
       FIGS. 8 and 9  depict another embodiment of a method of forming an electronic device that includes a logic device  200  and a memory device  100  on the same semiconductor substrate.  FIG. 8  depicts etching the control gate layer  9  and partially etching the control dielectric layer  7   a  of the gate stack that is depicted in  FIG. 6 . The etch process depicted in  FIG. 8  is applied to the structure that is produced by the process sequence depicted in  FIGS. 1-6 , as described above. In the embodiment that is depicted in  FIG. 8 , the etch process that defines the control gate layer  9  stops on the control dielectric layer  7   a . The portion of the control dielectric layer  7   a  that is present under the remaining portion of the control gate layer  9  has its original thickness, but a portion of the control dielectric layer  7   a  that is not underlying the control gate layer  9  is etched to have a thickness that is less than the original thickness of the control dielectric layer  7   a . After etching the control dielectric layer  7   a , the interconnect wiring  28  may be formed connecting the logic device  200  with the memory device  100 , as depicted in  FIG. 8 . The interconnect wiring  28  may extend from an exposed surface of the control gate layer  8  through the etched portion of the control dielectric layer  7   a  to the electrically conductive stud  29  that is present through the dielectric layer  3 . The interconnect wiring  28  that is depicted in  FIG. 8  is similar to the interconnect wiring  28  that is depicted in  FIG. 1 . Therefore, further details regarding forming the interconnect wiring  28  that is depicted in  FIG. 8  may be found in the above description of the interconnect wiring  28  that is depicted in  FIG. 1 . 
       FIGS. 10-15  depict yet another embodiment of a method of forming an electrical device that includes a logic device  200  and a memory device  100  on the same substrate.  FIG. 10  depicts one embodiment of an initial structure used in forming the logic device  200  and a memory device  100 . The logic device  200  is present on the ETSOI layer  4  of a transfer substrate  400 . In this embodiment, the transfer substrate  400  includes a first handle substrate  401 , a first dielectric layer  402 , a floating gate layer  403 , a second dielectric layer  404  and an ETSOI layer  4 . The ETSOI layer  4  of the transfer substrate  400  that is depicted in  FIG. 10  is similar to the ETSOI layer  4  of the transfer substrate  300  that is depicted in  FIG. 2 . Similarly, the logic device  200  that is depicted in  FIG. 10 , as well as the interlevel dielectric layer  25 , contacts  26 , read and write wiring level  18 , and interconnect layer  23 , are similar to the logic device  200 , interlevel dielectric layer  25 , contacts  26 , read and write wiring level  19  and M1-MX layer  23  that are depicted in  FIG. 2 . 
     The first and second dielectric layers  402 ,  404  of the transfer substrate  400  may be composed of any dielectric material. The second dielectric layer  404  is similar to the dielectric layer  3 , e.g., buried dielectric layer, that is depicted in  FIG. 2 . Therefore, the description of the dielectric layer  3  that is depicted in  FIG. 2  is suitable for the first dielectric layer  404  that is depicted in  FIG. 10 . The composition of the first dielectric layer  402  that is depicted in  FIG. 10  is similar to the control dielectric layer  7  that is depicted in  FIG. 6 . Therefore, the description of the composition and the thickness of the control dielectric layer  7  that is depicted in  FIG. 6  is suitable for the description of the composition and thickness of the first dielectric layer  402  that is depicted in  FIG. 10 . 
     Referring to  FIG. 10 , the first dielectric layer  402  and the second dielectric layer  404  of the transfer substrate  400  are separated by a floating gate layer  403 . The floating gate layer  403  that is depicted in  FIG. 10  is similar to the floating gate layer  8  that is depicted in  FIG. 6 . Therefore, the description of the composition and thickness of the floating gate layer  8  that is depicted in  FIG. 6  is suitable for providing further description of the floating gate layer  403  that is depicted in  FIG. 10 . 
     The first handle substrate  401  that is depicted in  FIG. 10  is similar to the base semiconductor layer  302  that is depicted in  FIG. 1 . Therefore, the description of the base semiconductor layer  302  that is depicted in  FIG. 1  can provide the description of the first handle substrate  401 . 
     The first handle substrate  401 , the first dielectric layer  402 , the floating gate layer  403 , the second dielectric layer  404  and the ETSOI layer  4  of the transfer substrate  400  may be formed using a deposition process, such as chemical vapor deposition. In other embodiments, the dielectric layers, i.e., first and second dielectric layers  402 ,  403 , are formed using a thermal growth process. In yet another embodiment, some of the layers within the transfer substrate  400  are provided by layer transfer processes. 
     In some embodiments, an electrically conductive stud  29  is present extending through the interlevel dielectric layer  25 , the ETSOI layer  4 , and the second dielectric layer  404 . The electrically conductive stud  29  that is depicted in  FIG. 10  is similar to the electrically conductive stud  29  that is depicted in  FIG. 2 . Therefore, the description of the composition and method of making the electrically conductive stud  29  that is made above with reference to  FIG. 2  is applicable to the electrically conductive stud  29  that is depicted in  FIG. 10 . 
       FIG. 10  further depicts a second handle substrate  19  (also referred to as “flexible handle layer  19 ”) that is attached to the logic device  200  and the ETSOI layer  4 . More specifically, in some embodiments, the second handle substrate  19  may be attached to the read and write wiring layer  18  that is present overlying the logic device  200  through a interconnect layer  23 , and a stressor layer  24 . The interconnect layer  23  and the stressor layer  24  have been described above with reference to  FIGS. 2 and 3 . Further details regarding bonding of the second handle substrate  19  to the logic device  200  are also provided above in the description of  FIG. 3 . 
       FIG. 11  depicts removing a portion of the first handle substrate  401   b , wherein a remaining portion of the first handle substrate  401   a  is present on the first dielectric layer  402 . The portion of the first handle substrate  401   b  that is removed may be separated from the remaining portion of the first handle substrate  401   a  by a spalling method, as described above with reference to  FIG. 4 . 
       FIG. 12  depicts removing the remaining portion of the first handle substrate  401   a  from the structure depicted in  FIG. 11  to expose the first dielectric layer  402 . The remaining portion of the first handle substrate  401   a  may be removed by a planarization process, as described above with reference to  FIG. 4 . 
       FIG. 13  depicts one embodiment of forming a control gate layer  9  on the first dielectric layer  402 . The control gate layer  9  is similar to the control gate layer  9  of the gate stack that is depicted in  FIG. 6 . Therefore, the description of the control gate layer  9  that is depicted in  FIG. 6  is suitable for the control gate layer  9  that is depicted in  FIG. 13 . The structure depicted in  FIG. 13  has been rotated 180° from the position depicted in  FIG. 12 . 
       FIG. 14  depicts patterning the stack of the control gate layer  9 , the first dielectric layer  402  and the floating gate layer  403  to provide the gate structure of a memory device  100 . In one embodiment, the stack of the control gate layer  9 , the first dielectric layer  402  and the floating gate layer  403  may be patterned using photolithography and etch processes. Patterning the stack of the control gate layer  9 , the first dielectric layer  402  and the floating gate layer  403  that are depicted in  FIG. 14  is similar to patterning the gate stack of the control gate layer  9 , the control dielectric layer  3  and the floating gate layer  8  that is depicted in  FIG. 7 . Therefore, the description of patterning and etching the gate stack that is depicted in  FIG. 7  is suitable for patterning and etching the gate stack that is depicted in  FIG. 14 . The remaining portion of the gate stack following etching provide the gate structure  10  of the memory device  100 . In the embodiment depicted in  FIG. 14 , the control dielectric layer of the gate structure  10  is provided by the first dielectric layer  402 .  FIG. 14  further depicts forming a spacer  31  on the sidewalls of the gate structure  10 . 
       FIG. 14  also depicts forming interconnect wiring  28  from the control gate layer  9  of the gate structure  10  to the electrically conductive stud  29  that is present extending through the second dielectric layer  404 . The interconnect wiring  28  that is depicted in  FIG. 14  is similar to the interconnect wiring  28  that is depicted in  FIG. 1 . Therefore, the description of the interconnect wiring  28  that is depicted in  FIG. 1  is suitable for the description of the interconnect wiring that is depicted in  FIG. 14 . 
       FIG. 15  depicts another embodiment of the present disclosure. In  FIG. 15 , the pattern and etch process that forms the gate structure  10   a  of the memory device  100  etches only a portion of the thickness of the first dielectric layer  402 . More specifically, following etching of the gate stack  10   a , the portion of the first dielectric layer  402  that is present underlying the remaining portion of the control gate layer  9  has its original thickness, while the portions of the first dielectric layer  402  that are not present under the remaining portion of the control gate layer  9  have a reduced thickness. The gate structure  10   a  of the memory device  100  that is depicted in  FIG. 15  is similar to the gate structure of the memory device  100  that is depicted in  FIG. 9 . Therefore, the description of patterning and etching the gate structure depicted in  FIG. 9  is suitable for describing the patterning and etching of the gate structure  10   a  depicted in  FIG. 15 . Following formation of the gate structure  10   a , the interconnect wiring  28  is formed extending from the control gate layer  9  to the electrically conductive stud  29 . The interconnect wiring  28  the memory device  100  that is depicted in  FIG. 15  is similar to the interconnect wiring  28  of the memory device depicted in  FIG. 9 . Therefore, the description of patterning and etching the gate structure depicted in  FIG. 9  is suitable for describing the patterning and etching of the gate structure  10   a  depicted in  FIG. 15 . The remaining elements of the logic device  200  and the memory device  100  have been described above with reference to  FIGS. 1-14 . 
     While the present disclosure has been particularly shown and described with respect to preferred embodiments thereof, it will be understood by those skilled in the art that the foregoing and other changes in forms and details may be made without departing from the spirit and scope of the present disclosure. It is therefore intended that the present disclosure not be limited to the exact forms and details described and illustrated, but fall within the scope of the appended claims.