Semiconductor structure and method for manufacturing the same

A semiconductor structure, comprising:

• a fin protruding from a substrate;
• a liner formed over sidewalls of the fin and a top surface of the substrate;
• an isolation structure formed over the liner and surrounding the fin;
• a first channel layer and a second channel layer spaced apart from each other over the fin and the isolation structure;
• and
• a gate structure wrapping around the first channel layer and the second channel layer.

A method for manufacturing a semiconductor structure, comprising:

• forming a fin protruding from a substrate;
• forming channel layers over the fin;
• forming a dummy gate electrode layer over the fin and the channel layers;
• etching the channel layers and the fin to form a recess;
• forming a source/drain structure in the recess;
• removing the dummy gate electrode layer;
• partially removing the fin to form a space between the channel layers;
• and
• forming a gate structure in the space between the channel layers and around the channel layers.