Method of forming a low capacitance semiconductor device and structure therefor

1. A semiconductor device comprising:

a substrate of a first conductivity type having a first surface;

a first source region of the first conductivity type on the first surface of the substrate;

a second source region of the first conductivity type on the first surface of the substrate wherein the second source region is spaced apart from the first source region;

a gate structure overlying the first surface of the substrate, the gate structure having a first end overlying an edge of the first source region, a second end overlying an edge of the second source region, the gate structure having a first surface substantially parallel to the first surface of the substrate and facing away from the first surface of the substrate;

a gate conductor of the gate structure overlying the substrate;

an insulator layer of the gate structure on the gate conductor;

a first conductor on the insulator layer; and

a source conductor formed on the first conductor subsequently to forming the first conductor.

2. The semiconductor device of claim 1 wherein the insulator layer is no thicker than about 10,000 Angstroms.

3. The semiconductor device of claim 1 wherein the first conductor includes doped polysilicon.

4. The semiconductor device of claim 1 wherein the first surface of the gate structure is devoid of an opening extending into the gate structure.