A fin structure cutting process includes the following steps. Four fin structures are formed in a substrate, where the four fin structures including a first fin structure, a second fin structure, a third fin structure and a fourth fin structure are arranged sequentially and parallel to each other. A first fin structure cutting process is performed to remove top parts of the second fin structure and the third fin structure, thereby a first bump being formed from the second fin structure, and a second bump being formed from the third fin structure. A second fin structure cutting process is performed to remove the second bump and the fourth fin structure completely, but to preserve the first bump beside the first fin structure. Moreover, the present invention provides a fin structure formed by said process.