The present invention relates to a nano-scale MOS device having a saddle structure. Particularly, the invention relates to a high-density, high-performance MOS device having a novel structure capable of improving the scaling-down characteristic and performance of the MOS device, in which a channel and gate structure is formed in the shape of a saddle. The inventive MOS device is mainly characterized in that a channel region is recessed, a gate insulating film and a gate electrode are formed on the surface and sides of the recessed channel, and the gate electrode is self-aligned with the recessed channel. Namely, in the disclosed MOS device, a portion of the insulating film around the recessed channel is selectively removed to expose the surface and sides of the recessed channel. According to the present invention, the scaling-down characteristic of the device is excellent and current drive capability is greatly increased since a channel through which an electric current can flow is formed on the surface and sides of the recessed channel. Also, the ability of the gate electrode to control the channel is enhanced. Accordingly, the invention can improve device characteristics.