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Patent Granted An interlayer insulating film is formed by using an insulation coating film which is made of one kind or two or more kinds of oxides having a dielectric constant k of 2.5 or less and which is represented by a general formula ((CH3)n SiO2-n/2)x(SiO2)1-x(where n=1-3, X <= 1). The insulation coating film applied by spin coating is flat regardless of unevenness of an underlayer.