An interconnect structure with a plurality of low dielectric constant
insulating layers acting as etch stops is disclosed. The low dielectric
constant materials act as insulating layers through which trenches and
vias are subsequently formed by employing a timed etching. Since the low
dielectric constant materials are selected so that the etchant available
for each one has only a small etch rate relative to the other low
dielectric constant materials, the plurality of low dielectric constant
materials act as etch stops during the fabrication of interconnect
structures. This way, the etch stop layers employed in the prior art are
eliminated and the number of fabrication steps is reduced.