A semiconductor structure and a method of forming the same are provided. In an embodiment, a semiconductor structure includes a source feature and a drain feature, a channel structure disposed between the source feature and the drain feature, a semiconductor layer disposed over the channel structure and the drain feature, a dielectric layer disposed over the semiconductor layer, a backside source contact over the source feature and extending through the semiconductor layer and the dielectric layer, and a backside power rail disposed over the dielectric layer and in contact with the backside source contact.