A semiconductor structure includes at least one stacked fin structure, a gate and a source/drain. At least one stacked fin structure is located on a substrate, wherein the stacked fin structure includes a first fin layer and a second fin layer, and a fin dielectric layer is sandwiched by the first fin layer and the second fin layer. The gate is disposed over the stacked fin structure. The source/drain is disposed directly on the substrate and directly on sidewalls of the whole stacked fin structure. The present invention provides a semiconductor process formed said semiconductor structure.