A semiconductor device includes a first plurality of channel layers. The first plurality of channel layers extend along a first direction. The semiconductor device includes a second plurality of channel layers. The second plurality of channel layers also extend along the first direction. The semiconductor de123329-vice includes a first dielectric fin structure that also extends along the first direction. The semiconductor device includes a first gate structure that extends along a second direction. The first gate structure comprises a first portion that wraps around each of the first plurality of channel layers and a second portion that wraps around each of the second plurality of channel layers. The first dielectric fin structure separates the first and second portions from each other. The first gate structure comprises a third portion that connects the first and second portions to each other and is vertically disposed below the first dielectric fin structure.