Embodiments of the present invention are directed to formation of fins with different active channel heights in a tri-gate or a Fin-FET device. In an embodiment, at least two fins are formed on a front side of the substrate. A gate structure extends over a top surface and a pair of sidewalls of at least a portion of the fins. In an embodiment, the substrate is thinned to expose the bottom surface of the fins. Next, backside etching may be performed on each fin to form active channel regions. The fins may be recessed to different depths, forming active channel regions with differing heights.