US Patent 12125851 FinFET device and method of forming the same

The embodiments of the disclosure provide a FinFET. The FinFET includes a substrate, a first gate stack and a second gate stack. The substrate has a first fin and a second fin. The first gate stack is across the first fin and extends along a widthwise direction of the first fin. The second gate stack is across the second fin and extends along a widthwise direction of the second fin. A bottommost surface of the first gate stack is lower than a bottommost surface of the second gate stack, and a first gate height of the first gate stack directly on the first fin is substantially equal to a second gate height of the second gate stack directly on the second fin.