US Patent 10923599 Semiconductor device

A semiconductor device includes a buried dielectric layer, a first gate structure, a second gate structure, a first source/drain region, a second source/drain region, a first contact structure and a second contact structure. The first gate structure and the second gate structure disposed respectively in the front-side and backside of the dielectric layer, the first source/drain region and the second source/drain region are disposed between the first gate structure and the second gate structure, the first contact structure is disposed in the front-side of the dielectric layer and electrically coupled to the first source/drain region, the second contact structure is disposed in the backside of the dielectric layer and electrically coupled to the second source/drain region.