A fin-type field effect transistor comprising a substrate, at least one gate structure, first spacers, second spacers and source and drain regions is described. The substrate has fins and insulators disposed between the fins. The at least one gate structure is disposed over the fins and disposed on the insulators. The first spacers are disposed on opposite sidewalls of the at least one gate structure. The source and drain regions are disposed on two opposite sides of the at least one gate structure and beside the first spacers. The second spacers are disposed on the two opposite sides of the at least one gate structure and beside the first spacers. The source and drain regions are sandwiched between the opposite second spacers.