A semiconductor structure includes the first semiconductor stack and the second semiconductor stack formed over the first region and the second region of a substrate, respectively. The first and second semiconductor stacks extend in the first direction and are spaced apart from each other in the second direction. Each of the first semiconductor stack and the second semiconductor stack includes channel layers and a gate structure. The channel layers are formed above the substrate and are spaced apart from each other in the third direction. The gate structure includes the gate dielectric layers formed around the respective channel layers, and the gate electrode layer formed on the gate dielectric layers to surround the channel layers. The number of channel layers in the first semiconductor stack is different from the number of channel layers in the second semiconductor stack.