Semiconductor device and method

A semiconductor device comprising:

• a first epitaxial region and a second epitaxial region;
• a first nanostructure and a second nanostructure between the first epitaxial region and the second epitaxial region;
• a gate structure interposed between the first nanostructure and the second nanostructure, wherein the gate structure is between the first epitaxial region and the second epitaxial region, a width of the gate structure above the second nanostructure being different than a width of the gate structure below the second nanostructure;
• a first inner spacer between the gate structure and the first epitaxial region;
• and
• a second inner spacer between the first inner spacer and the first epitaxial region.

A semiconductor device comprising:

• a plurality of semiconductor layers over a substrate, the substrate comprising a first semiconductor material;
• a gate structure surrounding each of the semiconductor layers;
• a first semiconductor region over the substrate, the first semiconductor region contacting ends of the semiconductor layers;
• and
• a plurality of inner spacer structures, each of the plurality of inner spacer structures being between the gate structure and the first semiconductor region, the inner spacer structures being between adjacent ones of the semiconductor layers and being between a bottommost semiconductor layer and the substrate, wherein a distance between ends of the plurality of semiconductor layers and respective ones of the inner spacer structures increases as the distance between corresponding ones of the semiconductor layers and the substrate increases, wherein each of the inner spacer structures comprises a first inner spacer and a second inner spacer between the first inner spacer and the first semiconductor region.