A semiconductor device and the manufacturing method thereof are described. The device includes semiconductor channel sheets, source and drain regions and a gate structure. The semiconductor channel sheets are arranged in parallel and spaced apart from one another. The source and drain regions are disposed beside the semiconductor channel sheets. The gate structure is disposed around and surrounding the semiconductor channel sheets. The silicide layer is disposed on the source region or the drain region. A contact structure is disposed on the silicide layer on the source region or the drain region. The contact structure includes a metal contact and a liner, and the silicide layer is in contact with the metal contact, and the liner is separate from the silicide layer by the metal contact.