Continuous gate and fin spacer for advanced integrated circuit structure fabrication

1. An integrated circuit structure, comprising:

a fin comprising silicon, the fin having a lower fin portion and an upper fin portion, the upper fin portion having a first region, a second region, and a third region, the second region between and continuous with the first region and the third region, wherein the first region, the second region, and the third region of the upper fin portion have a same semiconductor composition;

an insulating structure directly adjacent sidewalls of the lower fin portion of the fin;

a first gate electrode over the first region of the upper fin portion and over a first portion of the insulating structure;

a second gate electrode over the third region of the upper fin portion and over a second portion of the insulating structure;

a first dielectric spacer along a sidewall of the first gate electrode;

a second dielectric spacer along a sidewall of the second gate electrode, the second dielectric spacer continuous with the first dielectric spacer over a third portion of the insulating structure between the first gate electrode and the second gate electrode; and

a third dielectric spacer along a sidewall of the second region of the upper fin portion and not on a top surface of the fin, the third dielectric spacer continuous with the first and second dielectric spacers, wherein a combination of the first, second and third dielectric spacers cover an entirety of the third portion of the insulating structure between the first gate electrode and the second gate electrode, and wherein a portion of the combination of the first, second and third dielectric spacers is conformal with a non-planar uppermost surface of the third portion of the insulating structure.

2. The integrated circuit structure of claim 1 , wherein the first and second dielectric spacers comprise silicon and nitrogen.

3. The integrated circuit structure of claim 1 , further comprising:

embedded source or drain structures on opposing sides of the first gate electrode and on opposing sides of the second gate electrode.

4. The integrated circuit structure of claim 1 , wherein the insulating structure comprises a first insulating layer, a second insulating layer directly on the first insulating layer, and a dielectric fill material directly laterally on the second insulating layer.

5. The integrated circuit structure of claim 4 , wherein the first insulating layer is a non-doped insulating layer comprising silicon and oxygen.

6. The integrated circuit structure of claim 4 , wherein the second insulating layer comprises silicon and nitrogen.

7. The integrated circuit structure of claim 4 , wherein the dielectric fill material comprises silicon and oxygen.

8. An integrated circuit structure, comprising:

a first fin comprising silicon, the first fin having a lower fin portion and an upper fin portion, the upper fin portion of the first fin having a first region and a second region continuous with the first region, wherein the first region and the second region of the upper fin portion have a same semiconductor composition;

a second fin comprising silicon, the second fin having a lower fin portion and an upper fin portion, the upper fin portion of the second fin having a first region and a second region continuous with the first region, wherein the first region and the second region of the upper fin portion have a same semiconductor composition;

an insulating structure directly adjacent sidewalls of the lower fin portion of the first fin and directly adjacent sidewalls of the lower fin portion of the second fin;

a gate electrode over the first region of the upper fin portion of the first fin, over the first region of the upper fin portion of the second fin, and over a first portion of the insulating structure;

a first dielectric spacer along a sidewall of the second region of the upper fin portion of the first fin and not on a top surface of the first fin; and

a second dielectric spacer along a sidewall of the second region of the upper fin portion of the second fin and not on a top surface of the second fin, the second dielectric spacer continuous with the first dielectric spacer over a second portion of the insulating structure between the first fin and the second fin, wherein a combination of the first and second dielectric spacers cover an entirety of the second portion of the insulating structure between the first fin and the second fin, and wherein a portion of the combination of the first and second dielectric spacers is conformal with a non-planar uppermost surface of the second portion of the insulating structure.

9. The integrated circuit structure of claim 8 , wherein the first and second dielectric spacers comprise silicon and nitrogen.

10. The integrated circuit structure of claim 8 , further comprising:

embedded source or drain structures on opposing sides of the gate electrode, the embedded source or drain structures having a bottom surface below a top surface of the first and second dielectric spacers along the sidewalls of the second regions of the upper fin portions of the first and second fins, and the embedded source or drain structures having a top surface above a top surface of the first and second dielectric spacers along the sidewalls of the upper fin portions of the first and second fins.

11. The integrated circuit structure of claim 8 , wherein the insulating structure comprises a first insulating layer, a second insulating layer directly on the first insulating layer, and a dielectric fill material directly laterally on the second insulating layer.

12. The integrated circuit structure of claim 11 , wherein the first insulating layer is a non-doped insulating layer comprising silicon and oxygen.

13. The integrated circuit structure of claim 11 , wherein the second insulating layer comprises silicon and nitrogen.

14. The integrated circuit structure of claim 11 , wherein the dielectric fill material comprises silicon and oxygen.