Abstract: A semiconductor device with isolation structures and a method of fabricating the same are disclosed. The semiconductor device includes first and second FETs, an isolation structure, and a conductive structure. The first FET includes a first fin structure, a first array of gate structures disposed on the first fin structure, and a first array of S/D regions disposed on the first fin structure. The second FET includes a second fin structure, a second array of gate structures disposed on the second fin structure, and a second array of S/D regions disposed on the second fin structure. The isolation structure includes a fill portion and a liner portion disposed between the first and second FETs and in physical contact with the first and second arrays of gate structures. The conductive structure is disposed in the liner portion and conductively coupled to a S/D region of the second array of S/D regions.