A semiconductor device and a method are provided. The semiconductor device includes a first semiconductor component, a bonding layer and a second semiconductor component. The first semiconductor component includes a first transistor formed on a substrate and a second transistor formed on the substrate and separated from the first transistor. The bonding layer is provided on the first semiconductor component. The second semiconductor component is provided on the bonding layer and includes an acoustic transducer. The acoustic transducer is controlled by the first transistor and the second transistor to execute a photoacoustic sensing. The acoustic transducer comprises a space gap and a least a portion of the space gap is surrounded by the bonding layer.