Abstract: The present disclosure provides methods for forming horizontal gate-all-around (hGAA) structure devices. In one example, a method includes selectively and laterally etching a first group of sidewalls of a first layer in a multi-material layer, wherein the multi-material layer comprises repeating pairs of the first layer and a second layer, the first and the second layers having the first group and a second group of sidewalls respectively, the first group of sidewalls from the first layer exposed through openings defined in the multi-material layer and a group of inner spacers formed atop of the second group of sidewalls from the second layer, forming a recess from the first group of sidewalls of the first layer and defining a vertical wall inward from an outer vertical surface of the inner spacer formed atop of the second layers, and forming an epi-silicon layer from the recess of the first layer.