A semiconductor structure and a method of fabricating thereof is provided. The semiconductor structure may include a plurality of channel layers disposed over a semiconductor substrate, a plurality of metal gate (MGs) each disposed between two channel layers, an inner spacer disposed on a sidewall of each MG, a source/drain (S/D) feature disposed adjacent to the plurality of MGs, and a low-k dielectric feature disposed on the inner spacer, where the low-k dielectric feature extends into the S/D feature. The low-k dielectric feature may include two dissimilar dielectric layers, one of which may be air.