A semiconductor device and a method of forming the same are provided. The method includes forming a sacrificial gate structure over an active region. A first spacer layer is formed along sidewalls and a top surface of the sacrificial gate structure. A first protection layer is formed over the first spacer layer. A second spacer layer is formed over the first protection layer. A third spacer layer is formed over the second spacer layer. The sacrificial gate structure is replaced with a replacement gate structure. The second spacer layer is removed to form an air gap between the first protection layer and the third spacer layer.