Abstract: Provided is a semiconductor device including: a substrate, a plurality of isolation structures, a plurality of channel layers, and a gate structure. The substrate includes a plurality of fins thereon. The plurality of isolation structures are respectively disposed between the plurality of fins. A top surface of the plurality of isolation structures is higher than a top surface of the plurality of fins to form a plurality of openings. The plurality of channel layers are respectively disposed in the plurality of openings. Each channel layer is in contact with a corresponding fin and extends to cover a lower sidewall of a corresponding isolation structure, thereby forming a U-shaped structure. The gate structure is filled in the plurality of openings and extends to cover the top surface of the plurality of isolation structures.