Semiconductor device and the manufacturing method thereof are disclosed. An exemplary semiconductor device comprises a semiconductor stack including semiconductor layers over a substrate, wherein the semiconductor layers are separated from each other and are stacked up along a direction substantially perpendicular to a top surface of the substrate; an isolation structure around a bottom portion of the semiconductor stack and separating active regions; a metal gate structure over a channel region of the semiconductor stack and wrapping each of the semiconductor layers; a gate spacer over a source/drain (S/D) region of the semiconductor stack and along sidewalls of a top portion of the metal gate structure; and an inner spacer over the S/D region of the semiconductor stack and along sidewalls of lower portions of the metal gate structure and wrapping edge portions of each of the semiconductor layers.