A method includes forming a gate structure over a substrate. A dielectric cap is formed over the gate structure. A source/drain contact is formed over a source/drain region over the substrate. An etch stop layer is selectively formed over the dielectric cap such that the etch stop layer expose the source/drain contact. An interlayer dielectric is formed over the etch stop layer and the source/drain contact. A source/drain via is formed in the ILD and is connected to the source/drain contact.