摘要：【中文】本发明公开一种半导体元件及其制造方法。所述半导体元件包括第一栅极、栅介电层、一对第二栅极、第一间隙壁以及第二间隙壁。所述第一栅极配置于基底上。所述栅介电层配置于所述第一栅极与所述基底之间。所述一对第二栅极配置于所述基底上且分别位于所述第一栅极的二侧，其中所述一对第二栅极的顶面高于所述第一栅极的顶面。所述第一间隙壁配置于所述一对第二栅极的自所述第一栅极的顶面凸出的侧壁上，且覆盖所述第一栅极的顶面。所述第二间隙壁配置于所述栅介电层与所述一对第二栅极之间、所述第一栅极与所述一对第二栅极之间以及所述第一间隙壁与所述一对第二栅极之间。 【EN】The invention discloses a semiconductor element and a manufacturing method thereof. The semiconductor element comprises a first grid electrode, a grid dielectric layer, a pair of second grid electrodes, a first gap wall and a second gap wall. The first grid is configured on the substrate. The gate dielectric layer is disposed between the first gate and the substrate. The pair of second gates is disposed on the substrate and respectively located at two sides of the first gate, wherein top surfaces of the pair of second gates are higher than that of the first gate. The first gap wall is configured on the side wall of the pair of second grid electrodes protruding from the top surface of the first grid electrode and covers the top surface of the first grid electrode. The second spacers are disposed between the gate dielectric layer and the pair of second gates, between the first gate and the pair of second gates, and between the first spacers and the pair of second gates.