An apparatus and method for manufacturing rotated field effect transistors. The method comprises providing a substrate including a first gate structure and a second gate structure, which are not parallel to each other. The method further includes performing a first ion implant substantially orthogonal to an edge of the first gate structure to form a first impurity region and performing a second ion implant at a direction different than that of the first ion implant and substantially orthogonal to an edge of the second gate structure to form a second impurity region under the edge of the second gate structure.