A FinFET includes a semiconductor substrate, a plurality of insulators, a gate stack, and a strained material. The semiconductor substrate includes at least one semiconductor fin thereon. The semiconductor fin includes source/drain regions and a channel region, and a width of the source/drain regions is larger than a width of the channel region. The insulators are disposed on the semiconductor substrate and the semiconductor fin is sandwiched by the insulators. The gate stack is located over the channel region of the semiconductor fin and over portions of the insulators. The strained material covers the source/drain regions of the semiconductor fin. In addition, a method for fabricating the FinFET is provided.