Abstract: An integrated circuit device includes a semiconductor substrate, a first gate structure, a channel layer, source and drain features, a second gate structure, a first contact, and a second contact. The first gate structure is over the semiconductor substrate. The first gate structure includes a gate dielectric layer and a first gate electrode. The channel layer is over and surrounded by the first gate structure. The source and drain features are respectively on opposite first and second sides of the channel layer. The second gate structure is over the channel layer. The second gate structure includes a programming gate dielectric layer having a data storage layer and a second gate electrode over the programming gate dielectric layer. The first gate contact is on the first gate electrode. The second gate contact is on the second gate electrode.