A
semiconductor structure and a method of forming the same, the method comprising: providing a substrate, the substrate having formed thereon a channel structure comprising one or more stacked channel
layers, each channel layer comprising a first sacrificial layer and a channel layer on the first sacrificial layer, and a dummy gate structure across the channel structure, the dummy gate structure covering part of the sidewalls and part of the top of the channel structure, the substrate comprising a first device region and a second device region adjacent to each other; forming isolation sidewalls standing on the substrate between
adjacent channel structures at the interface between the first device region and the second device region on both sides of the dummy gate structure; and forming source / drain
doping layers in the channel structures on both sides of the dummy gate structure after forming the isolation sidewalls, the source / drain
doping layers adjacent to each other at the interface between the first device region and the second device region being separated by the isolation sidewalls. Subsequent gate structures surround each surface of the channel layers, increasing the area of the channel layers used as channels.