Finfet with isolated source and drain

A method, comprising:

• providing a semiconductor structure, the structure comprising:
• a semiconductor substrate;
• at least one semiconductor fin coupled to the semiconductor substrate and surrounded at a bottom portion thereof by a dielectric layer, and an active region having a source region, a drain region and a channel region therebetween, the active region comprising a layer of epitaxy surrounding a top portion of the at least one semiconductor fin, a dummy gate encompassing the channel region and a spacer on either side of the dummy gate;
• physically separating the top portion of the at least one semiconductor fin from the bottom portion of the at least one semiconductor fin in the source region and the drain region, the physically separating forming gaps;
• and
• after the physically separating, forming a continuous dielectric layer in the gaps and around the layer of epitaxy in the source region and the drain region.