The present invention provides a method of manufacturing a FinFET transistor, comprising the steps of: forming a plurality of trenches in a semiconductor substrate, forming a dielectric layer on the semiconductor substrate and filling the trenches, and etching back the dielectric layer to a level below the surface of the substrate to form one or more semiconductor fins standing between the trenches as an active region, such as a source, drain, and channel for the FinFET transistor.