A semiconductor device includes an isolation layer, first and second fin structures, a gate structure and a source/drain structure. The isolation layer is disposed over a substrate. The first and second fin structures are disposed over the substrate, and extend in a first direction in plan view. Upper portions of the first and second fin structures are exposed from the isolation layer. The gate structure is disposed over parts of the first and second fin structures, and extends in a second direction crossing the first direction. The source/drain structure is formed on the upper portions of the first and second fin structures, which are not covered by the first gate structure and exposed from the isolation layer, and wraps side surfaces and a top surface of each of the exposed first and second fin structures. A void is formed between the source/drain structure and the isolation layer.