A semiconductor device and method of formation are provided herein. A semiconductor device includes a fin having a doped region, in some embodiments. The semiconductor device includes a gate over a channel portion of the fin. The gate including a gate electrode over a gate dielectric between a first sidewall spacer and a second sidewall spacer. The first sidewall spacer includes an initial first sidewall spacer over a first portion of a dielectric material. The second sidewall spacer includes an initial second sidewall spacer over a second portion of the dielectric material.