Implementation of a device with stacked transistors comprising: a first transistor of a first type, in particular N or P, the first transistor having a channel formed in one or more first semi-conducting rods of a semi-conducting structure including semi-conducting rods disposed above each other and aligned with each other, a second transistor of a second type, in particular P or N, with a gate-surrounding gate and a channel region formed in one or more second semi-conducting rods of said semi-conducting structure and disposed above the first semi-conducting rods, the source block of the second transistor being distinct from the source and drain block of the second transistor, the drain block of the second transistor being distinct from the drain and source blocks of the second transistor.