A semiconductor device and a method of forming the same, the semiconductor device includes a substrate, a first gradient layer, two source/drain structures, a second gradient layer, and a gate. The first gradient layer is disposed on the substrate. The two source/drain structures are separately disposed on the first gradient layer. The second gradient layer is disposed on the two source/drain structures and the first gradient layer, and a second portion of the second gradient layer directly contacts a first portion of the first gradient layer. The gate is disposed on the second gradient layer, between the two source/drain structures.