reduced area metal contacts to a thin polysilicon layer contact structure having low ohmic resistance was achieved . the structure involves forming contact openings in an insulating layer over a buffer layer composed of a thick polysilicon layer . a portion of the sidewall in the opening includes a patterned thin polysilicon layer that forms part of a semiconductor device and also forms the electrical connection to the metal contact . the structure provides metal contacts having very low resistance and reduced area for increased device packing densities . the metal contact structure also eliminates the problem of forming p + / n + non - ohmic junctions usually associated with making p + / n + stacked contact . the structure further allows process steps to be used that provide larger latitude in etching the contact opening and thereby provides a structure that is very manufacturable .