Ex parte EIMORI et al. - Page 2




          Appeal No. 94-4342                                                          
          Application No. 07/765,771                                                  


               Claim 10 is representative of the subject matter on                    
          appeal and reads as follows:                                                




               10.  A method for manufacturing a semiconductor device                 
          for electrically isolating a first device and a second device               
          formed on a common semiconductor substrate of a first                       
          conductivity type having a major surface, comprising the steps              
          of                                                                          
               forming a first conductor having a predetermined shape on              
          the major surface of said semiconductor substrate and                       
          separated therefrom by a first insulating film, and forming a               
          second insulating film on said first conductor,                             
               forming a third insulating film having a predetermined                 
          vertical thickness on the major surface of said semiconductor               
          substrate so as to cover said first conductor and said second               
          insulating film,                                                            
               removing said third insulating film by anisotropic                     
          etching to expose the major surface of said semiconductor                   
          substrate, to form on sidewalls of: said first insulating                   
          film; said first conductor and said second insulating film, a               
          sidewall insulating film having a predetermined lateral                     
          thickness corresponding to said predetermined vertical                      
          thickness of said third insulating film,                                    
               thereafter, implanting impurities of a second                          
          conductivity type opposite to said first conductivity type on               
          the exposed major surface of said semiconductor substrate                   
          utilizing as masks said third insulating film said sidewall                 
          insulating film, and                                                        
               diffusing the implanted impurities to form a first                     
          impurity region included in said first device and a second                  
          impurity region included in said second device such that a                  
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