A semiconductor device and a method of manufacturing the same are provided, wherein an example method may include: forming a first semiconductor layer and a second semiconductor layer sequentially on a substrate; patterning the second semiconductor layer and the first semiconductor layer to form a fin; forming an isolation layer on the substrate, wherein the isolation layer exposes a portion of the first semiconductor layer; forming a sacrificial gate stack crossing over the fin on the isolation layer; selectively etching the second semiconductor layer with the sacrificial gate stack as a mask, to expose the first semiconductor layer; selectively etching the first semiconductor layer, to form a void beneath the second semiconductor layer; filling the void with a dielectric material; forming a third semiconductor layer on the substrate, to form source/drain regions; and forming a gate stack to replace the sacrificial gate stack.