A semiconductor device includes a first fin, a first continuous fin and continuous gates. The first fin is formed on a substrate, and includes first and second portions that are spaced apart by a first recess. A side of the first portion and a side of the second portion are located at two sides of the first recess, respectively. The first continuous fin is formed on the substrate, and extends along the first portion, the first recess and the second portion. The continuous gates are formed on the substrate, and arranged to intersect the first continuous fin and the first fin in a layout view. A first number of the continuous gates are disposed across the first recess and each of the first number of the continuous gates is disposed between the two sides of the first recess in a layout view. A method is also disclosed herein.