Patent ID: 8906753

Claim:
A method for manufacturing a semiconductor structure, which comprises: a) providing an SOI substrate, and forming a gate structure ( 200 ) on the SOI substrate; b) etching an SOI layer ( 100 ) of the SOI substrate and a BOX layer ( 110 ) of the SOI substrate on both sides of the gate structure ( 200 ) to form trenches ( 140 ), the trenches exposing the BOX layer ( 110 ) and extending partly into the BOX layer ( 110 ); c) forming sidewall spacers ( 160 ) on sidewalls of the trenches ( 140 ); and d) forming inside the trenches ( 140 ) a metal layer ( 150 ) covering the sidewall spacers ( 160 ), wherein the metal layer ( 150 ) is in contact with the SOI layer ( 100 ) which is under the gate structure ( 200 ).