Embodiments of improved process flows and methods are provided in the present disclosure to control fin height and channel area in a fin field effect transistor (FinFET) having gaps of variable CD. More specifically, the present disclosure provides improved transistor fabrication processes and methods that utilize a wet etch process, instead of a dry etch process, to remove the oxide material deposited within the gaps formed between the fins of a FinFET. By utilizing a wet etch process, the improved transistor fabrication processes and methods described herein provide a means to adjust or individually control the fin height of one or more the fins, thereby providing greater control over the channel area of the FinFET.