A FINFET transistor structure includes a substrate, a fin structure, an insulating layer and a gate structure. The fin structure is disposed on the substrate and directly connected to the substrate. Besides, the fin structure includes a fin conductive layer and a bottle neck. The insulating layer covers the substrate and has a protruding side which is formed by partially surrounding the bottle neck of the fin structure, and a bottom side in direct contact with the substrate so that the protruding side extend to and under the fin structure. The gate structure partially surrounds the fin structure.