A semiconductor device having a recessed channel and a method for manufacturing the same. The semiconductor device comprises a semiconductor substrate formed with an isolation layer defining an active region including a channel region and a junction region, a recessed trench including a top trench formed within the channel region of the semiconductor substrate and a bottom trench formed from a bottom surface of the top trench with a width narrower than the top trench, and a gate stack overlapping the recessed trench and extending across the active region.