MANUFACTURING METHOD OF SEMICONDUCTOR DEVICE

A method includes forming a first multilayer interconnection structure over a carrier substrate. A first interlayer dielectric (ILD) layer is deposited over the first multilayer interconnection structure. A first source/drain contact is formed in the first ILD layer. After forming the first source/drain contact, a semiconductive layer is formed over the first source/drain contact and the first ILD layer. The semiconductive layer is patterned to form a semiconductor fin over the first source/drain contact. A gate structure is formed across the semiconductor fin. The semiconductor fin is patterned to form a first recess and a second recess in the semiconductor fin, such that the first recess exposes the first source/drain contact. First and second source/drain epitaxial structures are respectively formed in the first and second recesses of the semiconductor fin such that the first source/drain epitaxial structure is electrically connected to the first source/drain contact.