Field effect transistor and manufacturing method thereof are disclosed. The field effect transistor includes a substrate, fins, a gate structure, a first spacer and a second spacer. The fins protrude from the substrate and extend in a first direction. The gate structure is disposed across and over the fins and extends in a second direction perpendicular to the first direction. The first spacer is disposed on sidewalls of the gate structure. The second spacer is disposed on the first spacer and surrounds the gate structure. The first spacer is fluorine-doped and includes fluorine dopants.