▎ 摘　　要

NOVELTY - The structure has a substrate (100) provided with a first region and a second region. A set of fins (110) is formed on the first region of the substrate. A first isolation structure (200) is formed on the first region between the adjacent fins and on the second region of the substrate. A second isolation structure is formed in the fins and in the first isolation structure, and over the first region of the substrate. A power rail is formed in the isolation structures and in the second region of the substrate. The first and second isolation structures are made of silicon oxide, silicon oxynitride, and silicon nitride. The power rail is made of ruthenium, copper, or graphene. USE - Semiconductor structure i.e. fin field effect transistor (FinFET). ADVANTAGE - The structure forms a gate structure and a dummy gate structure before forming the second isolation structure, and provides an epitaxial layer with desirable quality, thus improving performance of the structure. The structure removes the dummy gate structure and etches a conductive material layer simultaneously, thus simplifying process flow and improving production efficiency of the structure. DESCRIPTION OF DRAWING(S) - The drawing shows a cross-sectional view of a structure illustrating a method for forming a semiconductor structure. Substrate (100) Fins (110) Isolation structure (200) Dummy gate structure (320)