A semiconductor device includes a semiconductor layer, a gate structure, a source/drain epitaxial structure, a backside dielectric cap, and an inner spacer. The gate structure wraps around the semiconductor layer. The source/drain epitaxial structure is adjacent the gate structure and electrically connected to the semiconductor layer. The backside dielectric cap is disposed under and in direct contact with the gate structure. The inner spacer is in direct contact with the gate structure and the backside dielectric cap.