Abstract
The invention provides a semiconductor device and a method of manufacturing the same. The semiconductor device includes a first nitride semiconductor layer, a second nitride semiconductor layer, a gate structure, a first spacer, and a second spacer. The second nitride semiconductor layer is formed on the first nitride semiconductor layer and has a band gap larger than a band gap of the first nitride semiconductor layer. The gate structure is disposed on the second nitride semiconductor layer. The first spacer is disposed on the second nitride semiconductor layer. The second spacer is disposed on the second nitride semiconductor layer and spaced apart from the first spacer by the gate structure. The bottom of the first spacer has a first width, the bottom of the second spacer has a second width, and the first width is different from the second width.