A semiconductor device includes channel layers disposed over a substrate, a source/drain region disposed over the substrate, a gate dielectric layer disposed on and wrapping each of the channel layers, and a gate electrode layer disposed on the gate dielectric layer and wrapping each of the channel layers. Each of the channel layers includes a semiconductor wire made of a first semiconductor material. The semiconductor wire extends into the source/drain region. The semiconductor wire in the source/drain regions is wrapped around by a second semiconductor material.