Aggressive tip-to-tip scaling using subtractive integration

1. An interconnect structure comprising:

a semiconductor structure on a semiconductor substrate, the semiconductor structure having a gate structure, shallow trench isolation and a source and a drain;

a trench adjacent to the gate structure;

a metal line adjacent to the gate structure and filling the trench, the metal line contacts one of the source and the drain;

a gap in the metal line so as to create segments of the metal line; and

a dielectric material filling the gap such that ends of the metal line abut the dielectric material wherein the ends of the metal line have a flat surface.

2. The interconnect structure of claim 1 wherein the source and the drain are each a raised source and a raised drain.

3. The interconnect structure of claim 1 wherein the metal line directly contacts the one of the source and the drain.

4. The interconnect structure of claim 1 wherein the metal line is tungsten or cobalt.

5. The interconnect structure of claim 1 wherein the dielectric material filling the gap contacts the shallow trench isolation.

6. The interconnect structure of claim 1 wherein the dielectric material filling the gap directly contacts the shallow trench isolation.

7. The interconnect structure of claim 1 wherein the semiconductor structure is a planar structure.

8. The interconnect structure of claim 1 wherein the semiconductor structure is a FinFET structure.

9. An interconnect structure comprising:

a semiconductor structure on a semiconductor substrate, the semiconductor structure having a plurality of gate structures, shallow trench isolation separating the plurality of gate structures and each gate structure having a source and a drain;

a trench adjacent to each of the plurality of gate structures;

a metal line adjacent to each of the plurality of gate structures and filling the trench, the metal line contacts one of the source and the drain of the plurality of gate structures;

a gap in each metal line so as to create segments of the each metal line; and

a dielectric material filling the gap in each metal line such that ends of the each metal line abut the dielectric material wherein the ends of the each metal line have a flat surface.

10. The interconnect structure of claim 9 wherein the source and the drain of each gate structure are each a raised source and a raised drain.

11. The interconnect structure of claim 9 wherein the metal line adjacent to each of the plurality of gate structures directly contacts the one of the source and the drain of the plurality of gate structures.

12. The interconnect structure of claim 9 wherein the metal line is tungsten or cobalt.

13. The interconnect structure of claim 9 wherein the dielectric material filling the gap in some of the plurality of the metal lines contacts the shallow trench isolation.

14. The interconnect structure of claim 9 wherein the dielectric material filling the gap in some of the plurality of the metal lines directly contacts the shallow trench isolation.

15. The interconnect structure of claim 9 wherein the dielectric material filling the gap in each of the metal lines contacts the source or drain of some of the plurality of gate structures.

16. The interconnect structure of claim 9 wherein the dielectric material filling the gap in each of the metal lines directly contacts the source or drain of some of the plurality of gate structures.

17. The interconnect structure of claim 9 wherein the semiconductor structure is a planar structure.

18. The interconnect structure of claim 9 wherein the semiconductor structure is a FinFET structure.