An integrated circuit having a plurality of active areas separated from
each other by a field region and a method for manufacturing the
integrated circuit. A first polysilicon finger is formed over the first
active area and the field region and a second polysilicon finger is
formed over the second active area and the field region. A first
dielectric layer is formed over the first active area and the field
region and a second dielectric layer is formed over the second active
area and the portion of the first dielectric layer over the field region.
A first electrical interconnect is formed over and dielectrically
isolated from the first polysilicon finger and a second electrical
interconnect is formed over and dielectrically isolated from the second
active area. The second electrical interconnect is electrically coupled
to the second polysilicon finger.