A FinFET including a gate stack, a semiconductor fin embedded in the gate stack, a source and a drain disposed is provided. The semiconductor fin extends along a widthwise direction of the gate stack and has a first concave and a second concave exposed at sidewalls of the gate stack respectively. The source and drain are disposed at two opposite sides of the gate stack. The source includes a first portion in contact with and embedded in the first concave. The drain includes a second portion in contact with and embedded in the second concave. The first portion and the second portion are covered by the gate stack.