A device includes a device layer including a first transistor, a first interconnect structure on a front-side of the device layer, and a second interconnect structure on a backside of the device layer. The second interconnect structure includes a first dielectric material on the backside of the device layer, a contact extending through the first dielectric material to a first source/drain region of the first transistor, and a first conductive layer including a first conductive line electrically connected to the first source/drain region through the contact.