FinFET structures with dielectric fins and methods of fabrication are disclosed. A gas cluster ion beam (GCIB) tool is used to apply an ion beam to exposed fins, which converts the fins from a semiconductor material such as silicon, to a dielectric such as silicon nitride or silicon oxide. Unlike some prior art techniques, where some fins are removed prior to fin merging, in embodiments of the present invention, fins are not removed. Instead, semiconductor (silicon) fins are converted to dielectric (nitride/oxide) fins where it is desirable to have isolation between groups of fins that comprise various finFET devices on an integrated circuit (IC).