A semiconductor structure and method of manufacture and, more particularly, a field effect transistor that has a body contact and method of manufacturing the same is provided. The structure includes a device having a raised source region of a first conductivity type and an active region below the raised source region extending to a body of the device. The active region has a second conductivity type different than the first conductivity type. A contact region is in electric contact with the active region. The method includes forming a raised source region over an active region of a device and forming a contact region of a same conductivity type as the active region, wherein the active region forms a contact body between the contact region and a body of the device.