Structure and method to form a stack field effect transistor with different channel oriented gate-all-around devices

A semiconductor device, comprising:

• a semiconductor substrate comprising an uppermost surface and a vertical fin extending upwardly from the uppermost surface;
• shallow trench isolation (STI) aside the vertical fin;
• a vertically stacked gate-all-around (GAA) nanosheet (NS) field effect transistor (FET) structure disposed on the vertical fin and comprising nanosheets (NSs) that are elongate in a channel direction and a horizontal direction;
• a dielectric layer disposed on the vertically stacked GAA NS FET structure;
• a horizontally stacked GAA NS FET structure disposed on a portion of the dielectric layer to be isolated from the vertically stacked GAA NS FET structure and comprising NSs that are elongate in the channel direction and a vertical direction;
• and
• high-k metal gate material surrounding the vertically stacked GAA NS FET structure and the horizontally stacked GAA NS FET structure,
• wherein each NS of the horizontally stacked GAA NS FET structure comprises a vertically oriented semiconductor layer and the horizontally stacked GAA NS FET structure is partially offset from the vertically stacked GAA NS FET structure such that at least one vertically oriented semiconductor layer of the horizontally stacked GAA NS FET structure extends beyond a vertical plane of a sidewall of the horizontally stacked GAA NS FET structure.