SEMICONDUCTOR DEVICE METHOD FOR FORMING THE SAME

A semiconductor device is provided. The semiconductor device includes a substrate, a fin structure and an epitaxial source/drain structure. The substrate includes a substrate layer and an insulator layer on the substrate layer. The fin structure is formed over the substrate, wherein the fin structure includes a gate structure and channel layers wrapped by the gate structure. The epitaxial source/drain structure is connected to the channel layers, wherein a bottom portion of the epitaxial source/drain structure is in contact with the insulator layer of the substrate.