Abstract: A semiconductor structure includes a first semiconductor strip extending from a top surface of the semiconductor substrate into the semiconductor substrate, wherein the first semiconductor strip has a first height. A first insulating region is formed in the semiconductor substrate and surrounding a bottom portion of the first semiconductor strip, wherein the first insulating region has a first top surface lower than a top surface of the first semiconductor strip. A second semiconductor strip extends from a top surface of the semiconductor substrate into the semiconductor substrate, wherein the second semiconductor strip has a second height greater than the first height. A second insulating region is formed in the semiconductor substrate and surrounding a bottom portion of the second semiconductor strip, wherein the second insulating region has a second top surface lower than the first top surface, and wherein the first and the second insulating regions have substantially same thicknesses.