A static random access memory (SRAM) cell includes a semiconductor fin, a first gate structure, a second gate structure, an epitaxy structure, and a first fin sidewall structure. The first gate structure crosses the semiconductor fin to form a pull-down (PD) transistor. The second gate structure crosses the semiconductor fin to form a pull-gate (PG) transistor. The epitaxy structure is on the semiconductor fin and between the first and second gate structures. The first fin sidewall structure is on a first side of the epitaxy structure and between the first and second gate structures. A method for manufacturing the semiconductor device is also disclosed.