A semiconductor device including a gaseous spacer and a method for forming the same are disclosed. In an embodiment, a method includes forming a gate stack over a substrate; forming a first gate spacer on sidewalls of the gate stack; forming a second gate spacer over the first gate spacer; removing a portion of the second gate spacer, at least a portion of the second gate spacer remaining; removing the first gate spacer to form a first opening; and after removing the first gate spacer, removing the remaining portion of the second gate spacer through the first opening.