In this paper, the line-to-line parasitic capacitance of an advanced interconnects with a low-k dielectric (k < 3.0) was extracted by electrical measurement on comb-serpentine structures with various spacing. The empirical values are higher than the prediction from the filed solver, especially in the small geometries. A model was derived based on the damage of low-k dielectric during processing, which causes the increase of the dielectric constant. Then, the effective dielectric constant was evaluated by both simulation and theoretical models. The k value of damage zone was determined from blanket wafer by mercury probe after oxygen plasma treatment. Good agreement was obtained after we modified the simulation structure to include the damage zone. Especially, the concept of low-k damage due to plasma treatment was characterized for the first time. Thus, it is possible to use this model in the future study, such as the porous low-k in 65 nm or even 45 nm generations. (c) 2006 Elsevier B.V All rights reserved.