A semiconductor device includes a substrate, a plurality of insulators, a liner structure and a gate stack. The substrate has fins and trenches in between the fins. The insulators are disposed within the trenches of the substrate. The liner structure is disposed on the plurality of insulators and across the fins, wherein the liner structure comprises sidewall portions and a cap portion, the sidewall portions is covering sidewalls of the fins, the cap portion is covering a top surface of the fins and joined with the sidewall portions, and a maximum thickness T1 of the cap portion is greater than a thickness T2 of the sidewall portions. The gate stack is disposed on the liner structure and across the fins.