A semiconductor device includes: first and second fin structures, disposed on a substrate, that respectively extend in parallel to an axis; a first gate feature that traverses the first fin structure to overlay a central portion of the first fin structure; a second gate feature that traverses the second fin structure to overlay a central portion of the second fin structure; a first spacer comprising: a first portion comprising two layers that respectively extend from sidewalls of the first gate feature toward opposite directions of the axis; and a second portion comprising two layers that respectively extend from sidewalls of the first portion of the first spacer toward the opposite directions of the axis; and a second spacer comprising two layers that respectively extend from sidewalls of the second gate feature toward the opposite directions of the axis.