A method includes forming a fin extending from a substrate; forming an first isolation region along opposing sidewalls of the fin; forming a gate structure over the fin; forming an epitaxial source/drain region in the fin adjacent the gate structure; forming an etch stop layer over the epitaxial source/drain region and over the gate structure; forming a protection layer over the etch stop layer, the protection layer including silicon oxynitride; and forming a second isolation material over the protection layer, wherein forming the second isolation material reduces a nitrogen concentration of the protection layer.