In a method of forming a FinFET, a first sacrificial layer is formed over a source/drain structure of a FinFET structure and an isolation insulating layer. The first sacrificial layer is recessed so that a remaining layer of the first sacrificial layer is formed on the isolation insulating layer and an upper portion of the source/drain structure is exposed. A second sacrificial layer is formed on the remaining layer and the exposed source/drain structure. The second sacrificial layer and the remaining layer are patterned, thereby forming an opening. A dielectric layer is formed in the opening. After the dielectric layer is formed, the patterned first and second sacrificial layers are removed to form a contact opening over the source/drain structure. A conductive layer is formed in the contact opening.
