Patent Publication Number: US-6222230-B1

Title: Method of making an elevated source/drain with enhanced graded sidewalls for transistor scaling integrated with spacer formation

Description:
BACKGROUND OF THE INVENTION 
     1. Field of the Invention 
     This invention relates generally to semiconductor processing, and more particularly to a transistor incorporating a channel-shaped gate dielectric layer, and to a method of making the same. 
     2. Description of the Related Art 
     Scaling of field effect transistor devices has historically been, and continues to be a fundamental goal in the semiconductor fabrication industry. The continual drive toward higher circuit density has been fueled by demands from ordinary consumers, industry, government and the military for ever increasing speed, capability and miniaturization of electronic products, as well as the desire of semiconductor manufacturer to reduce manufacturing costs. Scaling efforts have thus far been highly successful. Three micron processing, considered state of the art a little more than a decade ago, has given way to sub-micron processing. 
     As in many aspects of semiconductor processing, current scaling efforts involve a set of trade-offs between higher packing density and better performance, and short channel effects. As process technology scaled below about 2.0 μm, a series of design difficulties arose stemming from the semiconductor physics associated with short-channel devices. Hot carrier effects and subthreshold leakage currents become much more problematic in short channel devices, such as modern field effect transistors in sub-2.0 μm processing. If not compensated for through processing techniques or other means, such effects can either reduce device performance or lead to device failure or both. 
     One method commonly used to alleviate short-channel effects in field effect transistors is the incorporation of lightly-doped drain (“LDD”) structures. The purpose of LDD structures is to absorb some of the gate-to-substrate potential into the drain of the transistor. As with many aspects of semiconductor processing, there are tradeoffs associated with the incorporation of LDD structures. LDD structures will render PMOS devices more resistance to hot carrier injection, but will also generally reduce the drive current due to a rise in the series resistance of the drain region. In addition, the formation of LDD increases fabrication complexity. At least two, and more often four separate masking steps are required for CMOS circuits. Aside from increased processing complexity, LDD structures represent a constraint on the packing density of transistors. Conventional LDD and source/drain structures extend laterally to either side of a gate electrode. Accordingly, substrate area must be set aside to accommodate for these laterally extending structures. This set aside of chip area must always be taken into account even if improvements in lithographic patterning reduce the minimum lateral feature size of devices on the substrate. 
     Another technique to combat short channel effects has involved the scaling of gate dielectrics. To compensate for the potentially lower drive currents for a given short channel device, conventional silicon dioxide gate oxide layers are made as thin as possible to maximize drive current. However, the scaling of silicon dioxide gate dielectric layers has introduced another set of problems. To begin with, very thin silicon dioxide layers have been historically difficult to fabricate with a consistent thickness across a given wafer, from wafer to wafer and from lot to lot. In addition, as the thickness of silicon dioxide is scaled downward, the potential for reliability problems associated with dielectric breakdown and hot and cold carrier injection degradation increases. Hot and cold carrier degradation can significantly reduce device performance, while dielectric breakdown can lead to complete device failure. 
     One potential cause of carrier injection and potential dielectric breakdown is thought to occur as a result of interface traps near the Si—SiO 2  interface. Interface traps are the apparent result of dangling silicon bonds at the Si—SiO 2  interface. Dangling Si bonds represent sites where hot carrier injection, Fowler-Nordheim tunneling and direct tunneling can occur. Although tunneling is thought to arise as a natural consequence of the quantum mechanical nature of electrons positioned near a very thin oxide layer, dangling Si bonds appear to exacerbate the problem. Independent of the exact physical cause of carrier injection, the empirical result for very thin oxides may be gate leakage currents and/or catastrophic device failure. 
     Another difficulty associated with very thin conventional gate oxides is polysilicon depletion. In p-channel transistors, the source and drain are commonly formed in the substrate by implanting a p-type dopant, such as boron. The implant also deposits boron into the polysilicon of the gate electrode. Subsequent thermal processing steps to fabricate a conventional p-channel field effect transistor frequently cause boron to diffuse from the gate electrode through the gate oxide layer and into the channel region. If the amount of boron diffused is sufficiently high, the electrical performance of the field effect transistor may be severely degraded due to polysilicon depletion. The potential for boron diffusion increases with decreasing oxide thickness. 
     The present invention is directed to overcoming or reducing the effects of one or more of the foregoing disadvantages. 
     SUMMARY OF THE INVENTION 
     In accordance with one aspect of the present invention, a method of fabricating a transistor on a substrate is provided that includes the steps of forming a doped region in the substrate and forming a tapered trench in the substrate that separates the doped region into first and second source/drain regions. The tapered trench has a bottom, a first sloped sidewall and a second and opposite sloped sidewall. A first insulating layer is formed on the bottom and first and second sloped sidewalls. A gate electrode is formed on the dielectric layer. 
     In accordance with another aspect of the present invention, an integrated circuit is provided that includes a substrate and a plurality of transistors positioned on a plurality of active areas of the substrate. Each of the transistors has a doped region positioned in the substrate, an insulating layer positioned in a tapered trench in the substrate that extends through and sub-divides the doped region into a first source/drain region and a second source/drain region. The insulating layer has a base, a first upwardly sloping sidewall and a second upwardly sloping sidewall. A gate electrode is positioned on the insulating layer. 
     In accordance with another aspect of the present invention, a transistor is provided that includes a substrate, a first source/drain region positioned in the substrate and a second source/drain region positioned in the substrate and separated from the first source/drain region by a tapered trench. A first insulating layer is positioned in the tapered trench. The first insulating layer has a base, a first upwardly sloping sidewall and a second upwardly sloping sidewall. A gate electrode is positioned on the first insulating layer. 
    
    
     BRIEF DESCRIPTION OF THE DRAWINGS 
     The foregoing and other advantages of the invention will become apparent upon reading the following detailed description and upon reference to the drawings in which: 
     FIG. 1 is a plan view of an exemplary embodiment of an integrated circuit in accordance with the present invention; 
     FIG. 2 is a highly magnified cross-sectional view of a small portion of the integrated circuit of FIG. 1 taken at section  2 — 2  in accordance with the present invention; 
     FIG. 3 is a cross-sectional view of a semiconductor substrate depicting initial definition of active areas, isolation structures and a doped region in accordance with the present invention; 
     FIG. 4 is a cross-sectional view like FIG. 3 depicting formation of a second doped region in one of the active areas in accordance with the present invention; 
     FIG. 5 is a cross-sectional view like FIG. 4 depicting formation and patterning of an interlevel dielectric layer in accordance with the present invention; 
     FIG. 6 is a cross-sectional view like FIG. 5 depicting formation of tapered trenches in the active areas of the substrate in accordance with the present invention; 
     FIG. 7 is a cross-sectional view like FIG. 6 depicting formation of gate dielectric layers in tapered trenches in accordance with the present invention; and 
     FIG. 8 is a cross-sectional view like FIG. 7 depicting deposition of a conductor layer on the gate dielectric layers in accordance with the present invention. 
    
    
     DETAILED DESCRIPTION OF SPECIFIC EMBODIMENTS 
     In the drawings described below, reference numerals are generally repeated where identical elements appear in more than one figure. Turning now to the drawings, and in particular to FIG. 1, there is shown a plan view of an exemplary embodiment of an integrated circuit  10  that includes a plurality of circuit elements  12  fabricated on a semiconductor substrate  14 . The plurality of circuit elements  12  is represented schematically and consists of transistors, capacitors, and resistors, among others, interconnected to implement various logic functions. FIG. 2 is a cross-sectional view of a very small portion of FIG. 1 taken at section  2 — 2  as indicated. For simplicity of illustration, FIG. 2 depicts a portion of the substrate  14  and just two transistors  16  and  18  of the plurality of circuit elements  12 . The semiconductor substrate  14  may be composed of n-doped, or p-doped silicon, silicon-on-insulator, or other suitable substrate materials. In an exemplary embodiment, the substrate  14  is composed of p-doped {100} monocrystalline silicon with a horizontal or {100}-plane of the substrate indicated. The transistors  16  and  18  may be n-channel, p-channel or other types of devices. The transistor  16  is formed on an active area  20  of the substrate  12  that is positioned over a well  22  formed in the substrate  14 . The lateral boundaries of the active area  20  are delineated, and the transistor  16  is electrically isolated from the transistor  18  and from other structures in the substrate  14 , by isolation structures  24  and  26 . The transistor  18  is similarly formed on an active area  28  of the substrate  14  that is positioned over a well  30  formed in the substrate  14 . The lateral boundaries of the active area  28  are delineated, and the transistor  18  is electrically isolated from the transistor  16  and from other structures in the substrate  14 , by isolation structures  26  and  32 . 
     The transistor  16  includes a doped region 34 that is segregated into source/drain regions  36  and  38  by a tapered trench  40  in the active area  20 . The phrase “source/drain region(s)” is used herein to describe a region that may serve as either a source or a drain. The skilled artisan will appreciate that a source/drain region may function as a source or a drain depending upon how it is interconnected with subsequent metallization. The respective junctions of the source/drain regions  36  and  38  are designated  41 . An insulating or gate dielectric layer  42  with a generally channel-shaped cross-section is formed in the trench  40  and a gate electrode  44  is formed on the gate dielectric layer  42 . As used herein, the terms “formed on” or “positioned on” should be construed to include the possibility that a given layer or structure may be formed on another given layer or structure with a third or other intervening layers or structures disposed between the two. The channel-shaped cross-section of the gate dielectric layer  42  defines a base  46  and sidewalls  48  and  50  projecting obliquely upwardly therefrom. The character of the tapered trench  40  may be more clearly seen in FIGS. 6 and 7 described below. 
     The transistor  18  is similarly provided with a doped region  51  that is sub-divided into source/drain regions  52  and  54  by a tapered trench  56  in the active area  28 . The respective junctions of the source/drain regions  52  and  54  are designated  57 . A channel-shaped insulating or gate dielectric layer  58  is formed in the tapered trench  54 . The channel-shaped cross-section of the gate dielectric layer  58  defines a base  60  and sidewalls  62  and  64  projecting obliquely upwardly therefrom. A gate electrode  66  is positioned on the gate dielectric layer  58 . 
     An insulating or interlevel dielectric layer  68  is positioned on the substrate  14 . The upper portions of the gate electrodes  44  and  66  project through vias  70  and  72  in the layer  68 . The layer  68  serves not only as a dielectric layer, but also as a hard mask to protect the underlying active areas  20  and  28  during various processing steps described below. 
     An exemplary process flow for forming the transistors  16  and  18  depicted in FIG. 1 may be understood by referring now to FIGS. 3-8, and initially to FIG.  3 . For simplicity of illustration, the process flow described herein in the context of the transistor  16  implemented as an n-channel device and the transistor  18  implemented as a p-channel device for CMOS logic. However, the skilled artisan will appreciate that the devices and method may be applied to other types and combinations of devices. Turning now to FIG. 2, the isolation structures  24 ,  26  and  32  are established in the substrate  14 . The structures  24 ,  26  and  32  may be shallow trench isolation, field oxide, or other isolation structures. In an exemplary embodiment, the structures  24 ,  26  and  32  are shallow trench isolation structures planarized to the upper surface of the substrate  14  as represented by the {100}-plane, and may be composed of silicon dioxide, tetra-ethyl-ortho-silicate (“TEOS”) or other suitable isolation materials and may be formed using well known damascene etching and fill techniques. The structures may have a thickness of about 2000 to 3000 Å. If desired, a liner oxide layer (not shown) of about 200 to 300 Å in thickness may be formed prior to fill by thermal oxidation. The establishment of the isolation structures  24 ,  26  and  32  delineates the active areas  20  and  28  of the substrate  14 . The isolation structures  24 ,  26  and  32  are described herein as individual structures for ease of illustration. However, the skilled artisan will appreciate that the structures  24 ,  26  and  32  may be individual structures or constitute portions of a moat-like isolation structure surrounding the active areas  20  and  28 . 
     The wells  22  and  30  may be twin, twin retrograde, or similar suitable wells and may be established in the substrate  14  by introducing an impurity species by ion implantation or diffusion as desired. In an exemplary embodiment, the p-well  22  is established in and beneath the active area  20  by ion implantation following the positioning of a photoresist mask  74  over the active area  28 . The dosage, energy, and dopant specie are largely a matter of design discretion for the well implant. In an exemplary embodiment, boron may be implanted at about 150 to 300 KeV with a dosage of about 2E12 to 8E12 cm −2 . 
     With the photoresist mask  74  still in place, the doped region  34  may be established in the active area  20  by introducing an impurity species by ion implantation or diffusion as desired. In an exemplary embodiment, the doped region  34  is established by implanting a n-type dopant, such as arsenic, phosphorous or the like. For example, phosphorous may be implanted with a dosage of about 4E15 to 8E15 cm −2  and an energy of about 50 to 150 KeV. The implant establishes a horizontal junction  41  for the doped region  34 . The position of the junction  41  may shift downward during subsequent thermal steps. 
     Referring now also to FIG. 4, the photoresist mask  74  is stripped by ashing and a complimentary photoresist mask  76  is positioned over the active area  20 . The n-well  30  is established by implanting a n-type impurity species, such as arsenic, phosphorous or the like. In an exemplary embodiment, phosphorous is implanted with an energy of about 400 to 600 KeV and a dosage of about 2E12 to 8E12 cm −2 . 
     With the mask  76  left in place, the doped region  50  may be established by introducing an impurity species by ion implantation or diffusion as desired. In an exemplary embodiment, the doped region  50  is established by implanting a p-type impurity species, such as boron, BF 2  or the like. For example, boron may be implanted with an energy of about 30 to 100 KeV and a dosage of about 4E15 to 8E15 cm −2 . As with the doped region  34 , the implant for the doped region establishes an initial position in the substrate  14  for the horizontal junction  57 . 
     Anneal and activation of the doped regions  34  and  50  and drive of the wells  22  and  30  may be by subsequent high temperature steps than occur later in the process flow, such as, interlevel dielectric layer deposition and reflow. Alternatively, a dedicated anneal step may be performed at this point. For example, the substrate  14  may be subjected to a rapid thermal anneal (“RTA”) at about 800 to 1050° C. for about 10 to 90 seconds. An exemplary desired depth range for the junctions  41  and  57 , whether established by a dedicated anneal step or through subsequent high temperature thermal steps, is about 0.05 to 0.2, μm. The skilled artisan will appreciate that the parameters for the well implants and the anneal process will depend on the initial doping level of the substrate, and the design rules for the fabrication process used. 
     Referring now to FIGS. 4 and 5, the photoresist mask  76  is stripped by ashing and the dielectric layer  68  is formed on the substrate  14 . As noted above, the dielectric layer  68  is intended to protect the underlying active areas  20  and  28  during subsequent etching and polishing steps. In addition, and as described more fully below, the dielectric layer will act as spacer extensions. Exemplary materials include silicon dioxide, silicon nitride, silicon oxynitride or the like. In an exemplary embodiment, silicon dioxide is deposited to a thickness of about 500 to 1500 Å using chemical vapor deposition (“CVD”). A photoresist mask  78  is patterned on the dielectric layer  68  and anisotropic etch is performed to establish vias  70  and  72  through the dielectric layer  68  to the substrate  14 . The etch may be by reactive ion etching, chemical plasma etching or other suitable anisotropic etching techniques. The etch chemistry should be selective to the underlying silicon substrate  14 . For example, CF 4 /H 2  may be used. The lateral dimension L of the vias  70  and  72  may be the minimum feature size available using the prevailing lithographic patterning system or some dimension other than the minimum feature size. 
     Referring now to FIGS. 5 and 6, the photoresist mask  78  is stripped by ashing and the tapered trenches  40  and  56  are formed in the active areas  20  and  28  of the substrate  14 . The tapered trench  40  includes sloped sidewalls  80  and  82  and the tapered trench  56  includes corresponding sloped sidewalls  84  and  86 . The slope of the sidewalls  80 ,  82 ,  84  and  86  is given by the angle θ, which is the angle between a given sidewall  80 ,  82 ,  84  or  86 , and the {100}-plane of the substrate  14  as shown in FIG.  6 . The magnitude of the angle θ will depend upon the process used to form the tapered trenches  40  and  56  as described more fully below. 
     The tapered trenches  40  and  56  are advantageously formed by wet directional etching, or by dry directional etching with or without plasma or reactive ion enhancement. In an exemplary embodiment of the process of the present invention, the tapered trenches  40  and  56  are advantageously fabricated using a reactive ion directional dry etch process utilizing a mixture of one or more etchant species and one or more diluting species. In this exemplary embodiment, the etch ambient consists of an initial mixture of about 90 wt % SF 6  and about 10 wt % He. This initial mixture etches with a relatively high degree of anisotropicity. However, the concentration of SF 6  is decreased to about 10 wt % and the concentration of He increased to about 50 wt % over a time interval, T, to yield the sloped sidewalls  80 ,  82 ,  84  and  86  with a slope angle θ of about 60°. The value of the time interval T is a function of the desired depth of the tapered trenches  40  and  56 . In this illustration, the etch is carried out with an interval T of about 80 seconds to yield tapered trenches  40  and  56  with a depth of about 600 to 900 Å. The tapered trenches  40  and  56  should be etched through the junctions  41  and  57  so that the doped regions  34  and  50  are subdivided, respectively, into the source/drain regions  36  and  38 , and  52  and  54 . Accordingly, the total etch duration should be tailored to etch at least to the junctions  41  and  57 . 
     In order to establish relatively uniformly sloped sidewalls  80 ,  82 ,  84  and  86 , the tine interval T is subdivided into several equal sub-intervals, t 0 , t 1  . . . t 8 , and the concentrations of the etchant constituents are changed at the end of each sub-interval. The following table summarizes the variations in concentrations relative to time: 
     
       
         
           
               
               
               
               
             
               
                   
                   
               
               
                   
                 Time 
                 SF 6  Concentration 
                 He Concentration 
               
               
                   
                 (s) 
                 (wt %) 
                 (wt %) 
               
               
                   
                   
               
             
            
               
                   
                 t 0  = 0 
                 90 
                 10 
               
               
                   
                 t 1  = 10 
                 80 
                 15 
               
               
                   
                 t 2  = 20 
                 70 
                 20 
               
               
                   
                 t 3  = 30 
                 60 
                 25 
               
               
                   
                 t 4  = 40 
                 50 
                 30 
               
               
                   
                 t 5  = 50 
                 40 
                 35 
               
               
                   
                 t 6  = 60 
                 30 
                 40 
               
               
                   
                 t 7  = 70 
                 20 
                 45 
               
               
                   
                 t 8  = 80 
                 10 
                 50 
               
               
                   
                   
               
            
           
         
       
     
     The total interval, T, as well as the number of sub-intervals are largely a matter of design discretion. However, the smoothness of the sidewalls  80 ,  82 ,  84  and  86  will generally increase if the number of sub-intervals is increased. 
     If more highly sloped sidewalls  80 ,  82 ,  84  and  86  are desired, the concentration of the diluting species, in this case He, is not ramped as high during the etch. For example, the He concentration may be increased from an initial value of about 10 wt % to only about 30 wt % during the interval T to yield a slope angle θ of about 75°. Conversely, if a more shallow slope is desired, the He concentration is started higher, at about 30 wt % for example, and then ramped higher over the time interval T to yield a slope angle θ of about 25°. In general the concentration of SF 6  may be decreased from about 90 wt % to between about 90 and 10 wt % and the concentration of the He being increased from about 10 wt % to between about 10 to 90 wt %. In this way, the slope angle θ may be easily tailored between about 10° and about 80° as desired. 
     The etch yields the tapered trenches  40  and  56  with substantially flat trench bottoms  88  and  90 . As described more fully below in conjunction with the description of the formation of the gate dielectric layers  42  and  58  (see FIG. 1) the substantially flat trench bottoms  88  and  90  aid in the formation of the gate dielectric layers  42  and  58  with smaller thicknesses in the vicinities of the trench bottoms  88  and  90  and relatively larger thicknesses adjacent to the sidewalls  80 ,  82 ,  84  and  86 . 
     Alternatively, the tapered trenches  40  and  56  may be formed using a wet etch with an etchant that exhibits orientation-dependent etching properties. In this regard, the substrate  14  may be etched using a mixture of about 24 wt % KOH, about 13 wt % isopropyl alcohol and about 63 wt % H 2 O. This etchant mixture exhibits a much higher etch rate along {100}-planes than along {111}-planes and yields a tapered trench with an angle θ approximately equal to 54.7°. The 54.7° angle results from the sidewalls  80 ,  82 ,  84  and  86  being themselves {111}-planes. As with the aforementioned dry etch process, the substrate  14  is exposed to the wet etchant solution until the tapered trenches  40  and  56  are formed with substantially flat trench bottoms  88  and  90 . 
     Implants to adjust threshold voltage and to prevent punchthrough may be performed through the dielectric layer  68 . The threshold voltage control and punchthrough prevention implants may be performed using a p-type dopant, such as boron. The threshold voltage implant may be performed with a dosage of about 2E12 to 8E12 cm −2  and an energy of about 2 to 20 keV. The punchthrough implant may be performed with a dosage of about 4E12 to 9E12 cm −2  and an energy of about 30 to 150 keV. 
     The fabrication of the gate dielectric layers  42  and  58  may be understood by referring now to FIG.  7 . Initially, the sidewalls  80 ,  82 ,  84  and  86  and bottoms  88  and  90  are RCA cleaned. The gate dielectric layers  42  and  58  may be composed of a variety of suitable gate dielectric materials, such as silicon dioxide, Ta 2 O 5 , silicon nitride, or the like, and may be composites of these. For example, a SiO 2  layer may be deposited or grown first and covered with a CVD Si 3 N 4  layer. Thermal oxidation, CVD or like techniques may be used. In an exemplary embodiment, the gate dielectric layers  42  and  58  are composed of silicon dioxide formed by thermal oxidation by exposing the channel  62  to an oxygen containing ambient at about 850 to 1000 ° C. for about 10 to 60 seconds in an RTA process or via a furnace process for about 2 to 10 minutes at about 750 to 950 ° C. A furnace process will yield slightly thicker gate dielectric layers  42  and  58 . A nitrogen bearing species may be incorporated into the thermal oxidation step to form the gate dielectric layers  42  and  58  to strengthen the gate dielectric layers  42  and  58  against hot carrier injection. The exemplary nitrogen bearing species may be, for example, NO, N 2 O, NH 3 , or the like, or mixtures thereof. 
     As a result of the sloped sidewalls  80 ,  82 ,  84  and  86  of the tapered trenches  40  and  56  and the double-diamond lattice structure of the silicon substrate  14 , the oxidation rate of the silicon lining the tapered trenches  40  and  56  will be orientation-dependent. As the atomic density of the substrate  14  is lower in the {100}-planes than in planes normal or oblique to the {100}-planes, the oxidation rate of the trench bottoms  88  and  90  will be lower than the oxidation rate of the sidewalls  80 ,  82 ,  84  and  86 . The differential oxidation rates result in the formation of the sidewalls  48  and  50  of the gate dielectric layer  42  and  62  and  64  of the gate dielectric layer  58  with a thickness X 1  that is appreciably larger than the thickness X 2  of the bases  46  and  60 . The thickness X 1  of each sidewall  48 ,  50 ,  62  and  64  will usually be about the same, but may vary slightly due to surface nonuniformities in the sidewalls  80 ,  82 ,  84  and  86  and variations in the oxidation process. In an exemplary embodiment, the gate dielectric layers  42  and  58  may have a thickness of about 10 to 15 Å at the bases  46  and  60  and about 15 to 25 Å for the sidewalls  48 ,  50 ,  62  and  64 . Thus, the layers  42  and  58  are formed with thin bases  46  and  60  that can yield potentially high, and thus desirable gate-to-substrate capacitances, and with relatively thicker sidewalls  48 ,  50 ,  62  and  64  that protect the later-formed gate electrodes  44  and  66  (See FIG. 1) from hot-carriers and provide acceptably low levels of gate-to-source/drain overlap capacitances. 
     The skilled artisan will appreciate that the sidewalls  48 ,  50 ,  62  and  64  of the insulating layers  42  and  58  serve as both gate dielectrics and sidewall spacers. If the dielectric layer  68  is incorporated into the process flow, the portions of the dielectric layer  68  overlying the sidewalls  48 ,  50 ,  62  and  64  thus function as spacer extensions to fully insulate the sidewalls of the gate electrodes  44  and  66 . Process is simplified through the elimination of the separate masking, deposition or oxidation and etching steps required for conventional spacer definition. 
     A nitrogen bearing species may be incorporated into the thermal oxidation step to form the gate dielectric layer  42  to strengthen the gate dielectric layer  42  against hot carrier injection. The exemplary nitrogen bearing species may be, for example, NO, N 2 O, NH 3 , or the like, or mixtures thereof. 
     The fabrication of the gate electrode  36  may be understood by referring now to FIGS. 1 and 8. As shown in FIG. 8, a layer  92  of conducting material is blanket deposited over the dielectric layer  68 , covering the gate dielectric layer  42  and  58  and filling the vias  70  and  72 . The conductor layer  92  is subsequently planarized to the dielectric layer  68  as shown in FIG. 1 to yield the completed gate electrodes  44  and  66 . A variety of conducting materials may be used for the conducting layer  70  such as tungsten, tantalum, aluminum, titanium, polysilicon with subsequent doping, or the like. Low temperature materials may be used as the anneal of the source/drain regions  36 ,  38 ,  52  and  54  may be performed in advance of the deposition and planarization of the conductor layer  92 . In an exemplary embodiment, the conductor layer  92  is composed of aluminum, pure or alloyed and may be deposited by sputter, jet vapor or the like. The planarization of the conductor layer  92  to yield the gate electrode  36  may be by etch back planarization, chemical mechanical polishing (“CMP”) or the like, and is advantageously done via CMP. The gate electrodes  44  and  66  conform to the shapes of the gate dielectric layers  42  and  58 , and thus presents a generally tapered cross-section. 
     As the skilled artisan will appreciate, the transistors  16  and  18  include overlapping gate and source/drain features. However, as noted above, the process in accordance with the present invention establishes the gate dielectric layers  42  and  58  with relatively thicker sidewalls  48 ,  50 ,  62  and  64  that serve to reduce the impact of any overlap capacitances as well as punchthrough and tunneling effects while the relatively thinner portions at the bases  88  and  90  provide very thin gate dielectric layers in the channel regions beneath the gate electrodes  44  and  66 , thereby reducing the requisite threshold voltages for the transistors  16  and  18  and enhancing the performance thereof. The tapered shape of the gate dielectric layers  42  and  58  enable the overall lateral dimensions of the transistors  16  and  18  to be shrunk and thus provide for much tighter packing density on the substrate  14 . In addition, the sloping sidewalls  48 ,  50 ,  62  and  64  double as dielectric spacers. Thus formation of the insulating layers  42  and  58  and spacer formation are integrated. 
     While the invention may be susceptible to various modifications and alternative forms, specific embodiments have been shown by way of example in the drawings and have been described in detail herein. However, it should be understood that the invention is not intended to be limited to the particular forms disclosed. Rather, the invention is to cover all modifications, equivalents and alternatives falling within the spirit and scope of the invention as defined by the following appended claims.