Semiconductor device and method of making the same

A dual channel transistor (50) includes a semiconductor island (22) isolated by a first shallow trench isolation (STI) (12) extending along a first direction and a second STI (20) extending along a second direction, wherein the first direction intersects the second direction. The dual channel transistor (50) further includes a gate trench (26) recessed into the semiconductor island (26) and extending along the second direction. A gate (30) is located in the gate trench (26). A first U-shaped channel region (60) is formed in the semiconductor island (22). A second U-shaped channel region (62) is formed in the semiconductor island (22), wherein the second U-shaped channel region (62) is segregate from the first U-shaped channel region (60) by the gate (30). During operation, the gate (30) controls two U-shaped channel regions (60, 62) simultaneously.