A technique for forming a MOS capacitor ( 100 ) that can be utilized as a decoupling capacitor is disclosed. The MOS capacitor ( 100 ) is formed separately from the particular circuit device ( 170 ) that it is to service. As such, the capacitor ( 100 ) and its fabrication process can be optimized in terms of efficiency, etc. The capacitor ( 100 ) is fabricated with conductive contacts ( 162 ) that allow it to be fused to the device ( 170 ) via conductive pads ( 172 ) of the device ( 170 ). As such, the capacitor ( 100 ) and device ( 170 ) can be packaged together and valuable semiconductor real estate can be conserved as the capacitor ( 100 ) is not formed out of the same substrate as the device ( 170 ). The capacitor ( 100 ) further includes deep contacts ( 150, 152 ) whereon bond pads ( 180, 182 ) can be formed that allow electrical connection of the capacitor ( 100 ) and device ( 170 ) to the outside world.