SEMICONDUCTOR DEVICE AND MANUFACTURING METHOD THEREOF

In a method for manufacturing a semiconductor device, a fin structure including a first semiconductor layer, an oxide layer disposed over the first semiconductor layer and a second semiconductor layer disposed over the oxide layer is formed. An isolation insulating layer is formed so that the second semiconductor layer of the fin structure protrudes from the isolation insulating layer while the oxide layer and the first semiconductor layer are embedded in the isolation insulating layer. A third semiconductor layer is formed on the exposed second semiconductor layer so as to form a channel.